Definitions for "SUBSIDIARY LEDGER"
A group of subsidiary accounts the sum of the balances of which is equal to the balance of the related control account in the general ledger. For example, the general ledger contains a control account for "Appropriations" (i.e., the approved budget) while the subsidiary ledger contains the detail of subsidiary accounts where the appropriations are allotted and allocated. For this reason, the subsidiary ledger that records the approved budget appropriations is sometimes referred to as the "allotment ledger" or the "allotment-expenditure ledger." TUVWXYZ
A ledger separate from the general ledger that contains a group of related accounts; the total of the balances in the subsidiary ledger accounts must equal the balance of a controlling account in the general ledger.
Supplementary record used to provide detailed information for a control account in the general ledger.