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One limitation of field research is that
Subsidiary Ledger
A subsidiary ledger is a detailed list to support a general ledger account, such as accounts receivable or accounts payable, where individual transactions with entities or items can be tracked.
Supplemental Ledger
Supplemental ledger is an accounting ledger used for keeping detailed information that supports figures stated in the general ledger, providing additional details or breakdowns.
Primary Ledger
The main accounting record used by a business to keep track of all the financial transactions.
Accounts Receivable Subsidiary Ledger
A detailed record showing the individual transactions and balances for customers who owe the company money, supporting the summary balances shown in the general ledger.
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