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SUBLEDGER

Subledger

Detailed record supporting a general ledger

The subledger, or subsidiary ledger, provides details behind entries in the general ledger used in accounting. The subledger shows detail for part of the

Subledger

General ledger

Bookkeeping (accounting) record

in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed

General ledger

General_ledger

Journal entry

Act of keeping or making records of transactions

a separate module from accounts payable, which typically has its own subledger, that indirectly affects the general ledger. As a result, journal entries

Journal entry

Journal_entry

Accounts payable

Money owed by business to its suppliers

approved for payment and has been recorded in the General Ledger or AP subledger as an outstanding, or open, liability because it has not been paid. Payables

Accounts payable

Accounts_payable

Purchase ledger

creditors. A bought ledger differs from a purchase ledger, which is a subledger account that contains the goods and services a business has purchased

Purchase ledger

Purchase_ledger

Ulster and Delaware Railroad

Railroad in New York State Catskill region

Miscellaneous Companies & Persons Subledger (Volume 208, unpublished), S.C.&C.M. R.R. Construction & Equipment Subledger (Volume 209, unpublished), Penn

Ulster and Delaware Railroad

Ulster_and_Delaware_Railroad

Hicks Locomotive and Car Works

Rolling stock manufacturer

Miscellaneous Companies & Persons Subledger (Volume 208, unpublished), at page 150; S.C.&C.M. R.R. Construction & Equipment Subledger (Volume 209, unpublished)

Hicks Locomotive and Car Works

Hicks_Locomotive_and_Car_Works