subsidiary ledger การใช้

• In this subsidiary ledger, each credit customer has his own account with its own balance.
• For example, " accounts receivable " is the controlling account for the accounts receivable subsidiary ledger.
• In subsidiary ledgers, the appropriation would be divided into smaller amounts authorized for various departments and programs, such as:
• Total amounts from subsidiary ledgers and schedules can also be totalled directly to controlling accounts on financial statements or other subsidiary reports.
• As part of an audit, a method of testing balances may include tracing individual acquisitions to the subsidiary ledger for amounts and descriptions.
• Other examples of controlling accounts and their subsidiary ledgers include " accounts payable " ( accounts payable subsidiary ledger ) and " equipment " ( equipment subsidiary ledger ).
• Other examples of controlling accounts and their subsidiary ledgers include " accounts payable " ( accounts payable subsidiary ledger ) and " equipment " ( equipment subsidiary ledger ).
• Other examples of controlling accounts and their subsidiary ledgers include " accounts payable " ( accounts payable subsidiary ledger ) and " equipment " ( equipment subsidiary ledger ).
• The ad hoc group said MPSB failed to provide a very basic requirement of any lending program essential account records, like individual or subsidiary ledgers of the loan accounts.
• Thus, while the " accounts receivable balance " can report how much the company is owed, the accounts receivable subsidiary ledger can report how much is owed from each credit customer.
• In this way, NewViews can be set up to accommodate standard subsidiary ledgers ( e . g . accounts payable, accounts receivable, inventory, etc . ) as well as highly customized reports that are specific to user needs ( e . g . reports required for fund accounting in not-for-profit agencies ).