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subsidiary ledger

(in accounting) a ledger containing a group of detailed and related accounts the total of which is summarized in the control account. Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2015.
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Examples from the web for subsidiary ledger
  • Every transaction should be posted to the control ledger and to the appropriate subsidiary ledger.
  • subsidiary ledger balances must reconcile to the control ledger fund balance.
  • Sick and vacation leave used was not recorded to subsidiary ledger in a timely manner.
  • The sub-ledger, or subsidiary ledger, is a subset of the general ledger used in accounting.
  • Invoice may not be posted to subsidiary ledger or general ledger.

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