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Subledger: Definition and Meaning
Definition
A subledger is a detailed accounting record that supports a general-ledger account, such as customer balances in accounts receivable or vendor balances in accounts payable.
Why It Matters
Subledgers provide transaction-level detail that should reconcile with the corresponding general-ledger control account. They help management and accountants investigate balances, track individual customers or vendors, and maintain audit trails.
Regular reconciliation between subledgers and the general ledger is an important accounting control.
Example
An accounts-receivable subledger lists each customer’s unpaid invoices. The total should agree with the accounts-receivable balance in the general ledger.
Related Terms
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