2. Definition :
(Pengertian)
The subledger, or subsidiary ledger, is a subset of
the general ledger used in accounting.
Subsidiary ledger can called book of analysis
(source : wikipedia )
3. Definition :
(Pengertian)
A subsidiary ledger is a group of similar accounts
whose combined balances equal the balance in a
specific general ledger account. The general ledger
account that summarizes a subsidiary ledger's
account balances is called a control account or
master account.
Control accounts are sometimes known as total
accounts. A control account act as a summary of the
ledger which it controls.
(source : Dr. T 's Accounting Problems and Tax
Purpose of Subsidiary Ledgers Definition.htm)
5. There are three control
accounts.
Sales ledger
control account
/ Total debtors
account
Purchases ledger
control account
/ Total creditors
account.
Inventory
Subsidiary
ledger
6. Sales Ledger Control Account:
An accounting ledger that shows the transaction and payment
history separately for each customer to whom the business
extends credit. The balance in each customer account is
periodically reconciled with the accounts receivable balance in
the general ledger, to ensure accuracy. The subsidiary ledger is
also commonly referred to as the subledger or subaccount.
Sources Of Information For Sales Ledger Control Account:
Sales
Sales Book
Cash and Cheques received
Cash Book
Dishonoured Cheques
Cash Book
Discount allowed
Cash Book
Bad debts
Journal
7. Purchases Ledger Control Account:
An accounting ledger that shows the transaction history and
amounts owed separately for each supplier from whom the
business receives credit for purchases. The balance in the
customer accounts is periodically reconciled with the
accounts payable (AP) balance in the general ledger to
ensure accuracy. The AP subsidiary ledger is also commonly
referred to as the AP subledger or subaccount.
Sources Of Information For This Account
Purchases
Purchase Book
Purchases Returns
Purchase
Book
Cash and cheque paid
Cash Book
Discount received
Cash Book
Cash refund’s from creditors
Cash Book
Return
8. Inventory subsidiary
ledger
Inventory subsidiary ledger provides information
about inventory stock on hand. Inventory subsidiary
ledgers may present information about raw
materials, work in process, or finished goods such as
part number, part description, part location, quantity
on hand, unit cost, extended cost, and so on.
Source:
http://simplestudies.com/what_types_of_subsi
diary_ledgers_are_used_in_manufacturing_com
(source : wikipedia )
panies_part_two.html/page/2
9. For example Sales Ledger
Control Account:
Subsidiary Ledger
PT. PANTANG
MUNDUR
PT. MAJU TERUS
Rp.
15.000.000
(23/10)
Rp.
45.500.
000
(25/10)
List of customer balance :
PT. MAJU
TERUS
Rp. 45.500.000
SUM
Rp. 60.500.000
Acc. Receivable
Rp15.000.000 (23/10)
Rp45.500.000 (25/10)
Rp. 15.000.000
PT. PANTANG
MUNDUR
General Ledger
Rp.
60.500.000
10. For example Purchase Ledger
Control Account:
Subsidiary Ledger
CV. SETIA ABADI
CV. SINAR DUNIA
Rp.
6.500.000
(25/10)
List of supplier balance :
CV. SETIA
ABADI
Rp. 8.000.000
SUM
Rp. 14.500.000
Acc. Payable
Rp. 8.000.000 (23/10)
Rp. 6.500.000 (25/10)
Rp. 6.500.000
CV. SINAR
DUNIA
Rp.
8.000.0
00 (23/10)
General Ledger
Rp.
14.500.000
11. For example inventory
subsidiary ledger:
Subsidiary Ledger
BOLTS
General Ledger
NUTS
Rp.
2.500.000
(25/10)
List of supplier balance :
Bolts
Rp. 1.000.000
SUM
Rp. 3.500.000
inventory
Rp. 1.000.000 (23/10)
Rp. 2.500.000 (25/10)
Rp. 2.500.000
Nuts
Rp.
1.000.0
00 (23/10)
Rp.
3.500.000
12. Advantages Of Control
Account:
It helps in locating errors.
It helps in checking the arithmetical accuracy of the
ledger it controls.
It gives us ready made figures for Total debtors and
Total creditors on a certain date.
Fraud is made more difficult by the use of control
account.
13. Conclusion :
A subsidiary ledger provides a company a detailed
record of specific items that are included in the
balance of a general ledger controlling accounting. In
a merchandising company, subsidiary ledgers are
used to track the amounts of receivables from
customers, amounts of money owed to suppliers,
and quantities of products in inventory.