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Definition of Subsidiary ledger
An accounting record giving the detailed transactions in an account; the subtotals of the debits and credits are posted to the control account maintained in the general ledger. It helps to keep the general ledger free of clutter.
An account maintained in the general ledger that holds the balance without the detail. The detail is maintained in a subsidiary ledger.
a source document that provides virtually
An account that is kept within a subsidiary ledger, which in turn
A subsidiary incorporated in the U.S., usually in Delaware, whose sole
A firm's cash balance as reported in its financial statements. Also called book cash.
A bond covenant that restricts in some way a firm's ability to borrow at
A wholly owned affiliate incorporated overseas, usually in a tax haven country,
A foreign-based affiliate that is a separately incorporated entity under the host country's law.
A collection of all the different accounts of the business that summarize the transactions of the
A book that contains all the accounts of the company and the balances of those accounts.
The master set of accounts that summarizes all transactions occurring
A book or database in which accounting transactions are stored and summarized.
A company that is controlled by another company through ownership
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