subledger
Detailed account record
A subledger is a detailed accounting record that feeds into a general ledger.
While the general ledger summarizes all accounts, subledgers break down specific categories—accounts receivable, accounts payable, fixed assets—into individual transactions.
The accounts receivable subledger tracks what each customer owes.
The subledger totals must reconcile with their corresponding general ledger accounts.
Debts owed to business
- accounts payableOutstanding debts to suppliers
- trial balanceBookkeeping accuracy test
- journal entryDated record in diary
- reconciliationRestoration of friendly relations
posting · chart of accounts · bookkeeping · double-entry · debit · credit · balance · transaction
Independent functional component
- integrationCombining into a whole
- data migrationMoving stored information elsewhere
- system configurationOperational parameters and arrangement
- reportingConveying documented information
drill-down · summarization · rollup · batch processing · API · database · query · export
Asset value reduction over time
- capitalizationUsing big letters properly
- amortizationGradual debt reduction schedule
- write-offRecorded value reduction
- disposalAct of throwing away
acquisition cost · book value · tagging · barcode · serial number · warranty
accounts receivable
Debts owed to business
- accounts payableOutstanding debts to suppliers
- trial balanceBookkeeping accuracy test
- journal entryDated record in diary
reconciliation · posting · chart of accounts · bookkeeping · double-entry · debit · credit · balance · transaction · audit trail
module
Independent functional component
- integrationCombining into a whole
- data migrationMoving stored information elsewhere
- system configurationOperational parameters and arrangement
reporting · drill-down · summarization · rollup · batch processing · API · database · query · export · import
depreciation
Asset value reduction over time
- capitalizationUsing big letters properly
- amortizationGradual debt reduction schedule
- write-offRecorded value reduction
disposal · acquisition cost · book value · tagging · barcode · serial number · warranty