Subledger / detailed ledger

Subledger (detailed ledger) is a supporting ledger that stores item‑level entries for one area of your accounts, such as customers, suppliers, stock or fixed assets. It feeds the general ledger with summaries via a control account, so the general ledger stays clear and easy to read.

In UK bookkeeping you’ll often see a sales ledger (trade debtors) and a purchase ledger (trade creditors). Each subledger holds the full detail; the general ledger shows only the totals. This makes reconciliation easier and keeps a solid audit trail.

Common subledgers you may use:

• Sales ledger (customers / trade debtors)
• Purchase ledger (suppliers / trade creditors)
• Fixed asset register (asset costs, depreciation, disposals)
• Stock or inventory ledger (movements and balances)
• Cash book (if used) capturing detailed bank and cash entries