The subsidiary ledger (also known as the subsidiary ledger) is usually set up according to the subsidiary subject matter of the general ledger account, which is used to classify and register a certain type of economic business and provide detailed accounting information.

The fine ledger is a basic procedure and basic link for forming useful accounting information. With the help of the clear ledger, it can further process and collate economic business information or data, and then form accounting information suitable for accounting statements through general ledger, and provide concrete information and clues for understanding the formation of accounting information.

The subsidiary ledger can take many forms.

According to the requirements and needs of property and material management, the economic contents of the detailed classification records are as follows: the format of the subsidiary ledger page is mainly: (1) three columns, three columns, and the three pages of the ledger account.

This format is applicable to the detailed accounting of accounts that only need to carry out the amount calculation without the need for quantitative accounting, such as detailed accounts of accounts receivable for debt and debt, such as "accounts receivable" and "accounts payable".

(two) the amount and amount of the ledger accounts for the amount and amount of the book.

This format is suitable for the detailed accounting of all kinds of property and materials which need not only the amount accounting but also the quantity accounting, such as the detailed classification accounting of the items of property materials such as "raw material" and "finished product".

(three) a multi column column, a multi column ledger account book, according to the detailed items or detailed items, a number of columns are set up to reflect the amount of detailed items or detailed items in the same account page.

This format is applicable to detailed accounting of expenses, costs, revenues and achievements, such as detailed accounting of "manufacturing expenses", "management expenses", "extra business income" and "extra business expenses".

In the form of account books, the ledger is generally loose leaf type, which is more convenient.