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A patient with a neck fracture at the C5 level is admitted to the intensive care unit (ICU) following initial treatment in the emergency room. During initial assessment of the patient, the nurse recognizes the presence of spinal shock on finding
Subsidiary Ledger
A detailed ledger that contains all the transaction details of a specific account, which are then summarized in the general ledger.
Control Account
An account in the general ledger that summarizes the balances of a group of related accounts to keep the general ledger streamlined and manageable.
Control Accounts
Summary accounts in the general ledger that consolidate the details recorded in subsidiary ledgers.
General Ledger
A complete record of all financial transactions over the life of a company.
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