What is a subsidiary ledger and a control account, and why are ... | Filo
What is a subsidiary ledger and a control account, and why are ... | F…
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Control accounts are summary ledger accounts that pull together the balances of many individual subsidiary ledgers. They let you keep the general ledger tidy while still tracking detailed transactions elsewhere. *How it works* - *General ledger*: Holds the control account (e.g., Accounts Receivable Control). - *Subsidiary ledger*: Contains all individual customer accounts. - At period‑end the total of the subsidiary ledger is posted to the control account, so the two always match. *Typical contr
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