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What Columns Would You Suggest for a Subsidiary Ledger Account

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Essay

What columns would you suggest for a subsidiary ledger account in order that it might be a subsidiary not only to the "appropriations" control account but also the "encumbrances" and the "expenditures" control accounts?


Definitions:

Contra Asset

An account on a company's balance sheet that offsets against an asset account on the same balance sheet.

Miscellaneous Revenue

Income from sources other than the main business activities, such as rental income or interest income.

Cash Over And Short

An account that records the discrepancies between the actual cash received and the expected amount.

Credit Balance

An accounting term that signifies a positive balance in a liability, revenue, or equity account, which increases on the credit side and decreases on the debit side.

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