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Subsidiary Ledger
A detailed ledger that contains all the transaction-level detail for accounts in the general ledger, often used for accounts receivable, accounts payable, etc.
Subsidiary Ledger
A set of detailed accounts that supports the balance reported in a general ledger control account.
Accounts Receivable
The outstanding invoices a company has or the money the company is owed by its clients.
PR Column
Likely refers to a reference or designation in accounting or bookkeeping but insufficient context for a precise definition. Could potentially mean "Posting Reference" column used to track entries in ledgers.
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