Accounting Glossary Definition (English)
Subsidary Ledger Defined
The following is in context to Accounting, because it's common for a single word to have multiple meanings you will find additional research links near the bottom of the page.
"The name ledger is used to indicate the keeping of accounting data and records. Subsidiary ledgers are used to keep records that are more detailed than the controlling ledger. For example, the controlling ledger might have totals on accounts payable, but the subsidiary ledger could have which vendors are owed money. While the subsidiary ledger has the details its amounts must equal the total in the controlling ledger."
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Additional Subsidary Ledger Definition Starting Points
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Expert Dictionary: Subsidary Ledger
