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General Ledger Control Accounts
Accounts used to summarize the total balances of several subsidiary accounts, facilitating the reconciliation and reporting process.
Subsidiary Ledgers
Detailed ledgers that contain information supporting accounts listed in the general ledger, such as details on accounts receivable, accounts payable, etc.
Subsidiary Ledgers
Detailed records that contain information about specific accounts, which together support and reconcile with summary amounts in the general ledger.
Daily Postings
The routine process of recording transactions in the books of accounts or ledgers on a daily basis to ensure financial records are up-to-date.
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