Subsidiary Ledger
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MS: Lejar Subsidiari · EN: Subsidiary Ledger · ZH: 明细分类账
Meaning
The subsidiary ledger (also called the special ledger) keeps the individual accounts of debtors and creditors. It is split into the sales ledger (debtors' accounts) and the purchases ledger (creditors' accounts). It makes it easy for a business to track the balance owed by each customer and to each supplier separately.
Example
Example: Sinar Murni Enterprise sells goods on credit worth RM500 to Mr Ali and RM300 to Mrs Siti. The accounts of Ali and Siti are recorded separately in the sales ledger (subsidiary).
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4