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Main and Subsidiary Ledgers

Rebecca498Rebecca498 Feels At HomeRegistered Posts: 33

I was wondering if anyone could give me a little more insight into why a subsidiary ledger is so important! Lol.

I've been looking at sales day books this evening, and from what I can make out a Sales Ledger Control Account and a Subsidiary Sales Ledger are made up of the same information. So why are both needed?

I understand that the SLCA makes up part of the main ledger whereas the SSL doesn't, but I just cant seem to get my head around anymore differences between the two.

Apologies if this is a really dumb question, I think I might be wrapping myself in knots a little bit. Any help or info offered would be greatly appreciated!



  • blobbyhblobbyh Font Of All Knowledge Registered Posts: 2,415
    The control accounts are summary entries on an organisations balance sheet and as you already know, are made up of all the individual customer and supplier balances. In theory, the figure of A is the sum of all B but listing all the customers and suppliers separately with all their separate invoices could result in a balance sheet hundreds of pages long!
  • NnelilanNnelilan Settling In Nicely Registered Posts: 19
    Also new here, but I think the SSLs provide information about yout individual debtors that you need. ie how much X or Y owes the business/organisation (same as Purchase (Subsidiary) Ledgers as in how much we owe an individual business/organisation), and I'm guessing the aged debtors list runs from this so you can determine who you potential bad debtors are.
  • Rebecca498Rebecca498 Feels At Home Registered Posts: 33
    Thank you both, this does make it a lot clearer as to why both are needed.
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