SUBSIDIARY RECORDS-INTRODUCTION - 7800
(Revised: 04/2022)
Subsidiary ledgers provide detailed information used to reconcile the activity recorded in the general ledger account. For example, the accounts receivable subsidiary ledger is used to reconcile the accounts receivable control account in the general ledger.
In addition to a subsidiary ledger, other subsidiary records such as files and registers may be used to support a general ledger account. Agencies/departments will reconcile the subsidiary records to the general ledger monthly. The following sections provide a general description of the more commonly maintained ledgers, files, and registers. The form and content of these records may vary among agencies/departments except as specifically described in other chapters.
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