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Describe how computer data is sized.
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.
Controlling Account
An account in the general ledger that summarizes the total balances of all individual accounts in a subsidiary ledger.
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