See Also: General Ledger Reconciliation and Analysis Account Reconciliation Ledger Account Subsidiary Ledger Definition The subsidiary ledger is a chart of specific accounts that are not included in the general ledger. The accounts in the subsidiary ledgers hold more specific information about the accounts that make up the general ledger. However, do not include the
See Also: General Ledger Reconciliation and Analysis Disclosure of Accounting Changes Accounting Principles Accounting Concepts Subsidiary Ledger Ledger Account Definition A ledger account, defined as the report which includes changes in balance sheet line-items, is an extremely valuable tool in accounting. These account numbers are separate from the balance sheet despite the fact that it
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