The Subsidiary Ledger (Subsidiary Ledger)

The Subsidiary Ledger (Subsidiary
Ledger)
In trading companies there are two kinds of ledgers,
namely the ledger and the subsidiary ledgers
(subsidiary ledger).
The subsidiary ledger is the book on which to take notes
other necessary information, in addition to that information on the main ledger. Briefly, ledger
maid is a detailed recording of names
subscriber and its amount from the general ledger estimates.
As for sorts of subsidiary ledgers in the company
trade, among others, as follows.
a. Account receivable auxiliary book, is a place book
record details of accounts receivable by name
customer or debtor.
b. The book of accounts payable, is a place book
records the details of the company's debt under the name of the creditor.
c. The merchandise inventory guide book is a book
where to record in detail merchandise inventory,
either type, quantity, price per unit, or cost of goods
overall.
Consider the example of control estimates (general ledger)
and the following subsidiary ledger.