Examlex
The goals in the needs analysis step of network design are exactly the same when designing LANs vs.when designing WANs.
Control Account
An account used in the general ledger to summarize transactions detailed in subsidiary ledgers for efficient reporting and verification purposes.
Subsidiary Ledger
A detailed ledger that contains the transaction details of accounts like accounts receivable or payable, which are summarized in the general ledger.
Controlling Account
A general ledger account that summarizes and controls the totals from various subsidiary accounts.
Subsidiary Ledger
A grouping of individual accounts that provide details to support a general ledger account.
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