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Subsidiary Ledgers

When recording accounts receivable transactions in an accounting system, it doesn't make sense to have only one account for all of your customers, but it is also logistically difficult to have a different account for each customer in your chart of accounts. The solution is to create subsidiary accounts instead. In this short video you will learn what subsidiary ledgers are and how they are used in accounts like accounts receivable. This video was created in relation to the Utah State CTE standards for the Accounting II High School course. Specifically, this video prepares students to complete Strand 3, Standard 2: Describe the process for journalizing and posting transactions related to sales and cash receipts.