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The equilibrium potential of K ions in nerve cells is about -90 mV.The membrane potential of typical nerve cells at rest is -70 mV.Therefore
Subsidiary Accounts
Detailed accounts linked to a general ledger account that record individual transactions related to that ledger's balance.
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.
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