- Home
- Bankruptcy and Bankruptcy Code
- Business Entities
- Departmental Operations
- Credit Practices
- Collection Practices
- Financial Analysis
- Accounting Concepts; Accounting Principles; GAAP; Generally Accepted Accounting Principles
- Accounts Receivable Forecasting
- Amortization of Assets
- Analysis By Sales
- Analysis by Trial Balance-Part I
- Analysis by Trial Balance-Part II
- Analysis by Trial Balance -Part III
- Subsidiary Ledger
- Assets
- Board of Directors' Audit Committees
- Audited Financial Statements; Financial Statement Analysis
- Auditor's Opinion Letter
- Understanding Balance Sheets
- Changing Independent Auditors
- Corporate Net Worth
- The Auditor's Opinion Letter
- Balance Sheet Ratios
- Financial Accounting Standards Board (FASB)
- Financial Problems; Red Flags; Signs of Financial Distress or Elevated Risk
- Financial Ratio Analysis
- Customer Financial Ratios; Ratio Analysis
- Adjustments to Financial Statement Made by the Credit Analyst
- GAAP (Generally Accepted Accounting Principles)
- The Going Concern Concept and the Auditor's Opinion Letter
- The Income Statement
- CPAs and Independent Auditors
- Industry Norms and Ratio Analysis
- Inventory Ratios
- Liabilities; Liability; Debt
- Limitations of Financial Statement Analysis
- Myths About Customer Financial Statement Analysis
- Net Worth
- Net Worth Ratios
- Notes to the Financial Statements, Explanatory Notes
- Reasons to Request Financial Statements
- Types of SEC Filings of Interest to Credit Analysts
- Securities and Exchange Commission
- Statement of Cash Flows
- Summarizing a Customer's Financial Condition
- Trend Analysis-Part I
- Trend Analysis - Part II
- Use and Abuse of Ratio Analysis
- Where-Got, Where-Gone Analysis
- Working Capital, Liquidity, Current Ratios, Ratio Analysis; Working Capital
- Working Capital Turnover
- Cash Flow, and the Cash Conversion Cycle
- Statement of Cash Flows; Accrual Basis vs. Cash Basis Accounting; Cash Basis of Accounting
- Comments about the Current Ratio
- Cash Application
- Contingent Liabilities
- How to Request Customer Financial Statements
- Financing Methods
- International Credit
- Laws and Regulations
- Payment Methods
- Performance Measures
- Security Instruments
- Career Management, and Job Change
- Credit Website Tools
- Upcoming Educational Events
- Credit and Collections Tools and Tips
- Tips on Creating Better Emails
- Generating Effective Credit Correspondence
- Exporting
- Accounting
Subsidiary Ledger
A subsidiary ledger is a ledger intended for recording or storing specific types of accounting transactions. The information in a subsidiary ledger is at some point summarized and then posted to an account in the general ledger. The general ledger is used to create financial statements for a company.
By Michael C. Dennis