SUBSIDIARY LEDGER (BUKU BESAR PEMBANTU) By : Anna Septiyani
SUBSIDIARY LEDGER (BUKU BESAR PEMBANTU)
By : Anna Septiyani
The subledger, or subsidiary ledger, is a
subset of the general ledger used in accounting.
Subsidiary ledger can called book of analysis
Definition :(Pengertian)
(source : wikipedia )
Definition :(Pengertian)
A subsidiary ledger is a group of similar accounts whose combined balances equal the balance in a specific general ledger account. The general ledger account that summarizes a subsidiary ledger's account balances is called a control account or master account.
Control accounts are sometimes known as total accounts. A control account act as a summary of the ledger which it controls.
(source : Dr. T 's Accounting Problems and Tax Purpose of Subsidiary Ledgers Definition.htm)
How to record trasactions?
Subsidia
ry ledger
TransactionTransaction
Genera
l ledger
journ
alTrial
Balanc
e
There are three control accounts.
Sales ledger control
account / Total debtors account
Purchases ledger control account / Total
creditors account.
Inventory Subsidiary
ledger
Sources Of Information For Sales Ledger Control Account:
Sales Sales Book
Cash and Cheques received Cash Book
Dishonoured Cheques Cash Book
Discount allowed Cash Book
Bad debts Journal
Sales Ledger Control Account: An accounting ledger that shows the transaction and payment history separately for each customer to whom the business extends credit. The balance in each customer account is periodically reconciled with the accounts receivable balance in the general ledger, to ensure accuracy. The subsidiary ledger is also commonly referred to as the subledger or subaccount.
Sources Of Information For This Account
Purchases Purchase Book
Purchases Returns Purchase Return Book
Cash and cheque paid Cash Book
Discount received Cash Book
Cash refund’s from creditors Cash Book
Purchases Ledger Control Account: An accounting ledger that shows the transaction history and amounts owed separately for each supplier from whom the business receives credit for purchases. The balance in the customer accounts is periodically reconciled with the accounts payable (AP) balance in the general ledger to ensure accuracy. The AP subsidiary ledger is also commonly referred to as the AP subledger or subaccount.
Inventory subsidiary ledger provides
information about inventory stock on hand. Inventory subsidiary ledgers may present information about raw materials, work in process, or finished goods such as part number, part description, part location, quantity on hand, unit cost, extended cost, and so on.
Inventory subsidiary ledger
(source : wikipedia )
Source:http://simplestudies.com/what_types_of_subsidiary_ledgers_are_used_in_manufacturing_companies_part_two.html/page/2
For example Sales Ledger Control Account:
Subsidiary Ledger
PT. MAJU TERUS
Rp. 15.000.000
PT. PANTANG MUNDUR
Rp. 45.500.000
SUM Rp. 60.500.000
List of customer balance :
Acc. Receivable Rp15.000.000
(23/10)
Rp45.500.000 (25/10)
PT. MAJU TERUSPT. PANTANG MUNDUR
Rp. 15.000.000 (23/10)
Rp. 45.500.000 (25/10)
Rp. 60.500.000
General Ledger
Subsidiary Ledger
CV. SETIA ABADI
Rp. 6.500.000
CV. SINAR DUNIA
Rp. 8.000.000
SUM Rp. 14.500.000
List of supplier balance :
Acc. Payable Rp. 8.000.000
(23/10)
Rp. 6.500.000 (25/10)
CV. SETIA ABADICV. SINAR DUNIA
Rp. 6.500.000 (25/10)
Rp. 8.000.000 (23/10)
Rp. 14.500.000
General Ledger
For example Purchase Ledger Control Account:
Subsidiary Ledger
Bolts Rp. 2.500.000
Nuts Rp. 1.000.000
SUM Rp. 3.500.000
List of supplier balance :
inventory Rp. 1.000.000
(23/10)
Rp. 2.500.000 (25/10)
BOLTS NUTS
Rp. 2.500.000 (25/10)
Rp. 1.000.000 (23/10)
Rp. 3.500.000
General Ledger
For example inventory subsidiary ledger:
It helps in locating errors. It helps in checking the arithmetical accuracy
of the ledger it controls. It gives us ready made figures for Total
debtors and Total creditors on a certain date. Fraud is made more difficult by the use of
control account.
Advantages Of Control Account:
A subsidiary ledger provides a company a
detailed record of specific items that are included in the balance of a general ledger controlling accounting. In a merchandising company, subsidiary ledgers are used to track the amounts of receivables from customers, amounts of money owed to suppliers, and quantities of products in inventory.
Conclusion :
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