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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