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Subsidiary Ledger

flowerflower Well-KnownRegistered Posts: 160
New Member.
Am having great difficulty with double entry credits and debits. Just when I thought I had got my head around this. Am now confused as to why subsidiary ledger not part of the double entry.

I remember DEAD CLIC AND PEARLS but it does not seem to apply to everything.

Any useful advice much appreciated. Have exams in June and tutor doesnt seem to explain things as well as AAT website does.


  • CullenCullen Experienced Mentor Registered Posts: 592
    The Control Accounts are part of the double entry, the subsidiary ledger just gives a breakdown of how the balances in the control accounts are made up.

    Everything you do to a Control Account must also be done in the subsidiary ledger to ensure that the totals agree.

    I think of a subsidiary ledger as a more detailed version of the control account.

    We say the subsidiary ledger is not part of the double entry as these accounts are not in the Main Ledger, but the control accounts are.
  • flowerflower Well-Known Registered Posts: 160
    Thanks for that. That sort of makes more sense.
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