SubLedgerDaten
SubLedgerDaten refers to detailed transactional data that supports the summary figures presented in a company's general ledger. While the general ledger provides a high-level overview of financial accounts, the subledger contains the granular information for specific operational areas. These areas commonly include accounts receivable, accounts payable, fixed assets, inventory, and payroll. Each subledger tracks the individual transactions that contribute to the overall balance of its corresponding general ledger account.
For example, the accounts receivable subledger would list every individual invoice issued to customers, including the
Maintaining subledgers is crucial for accurate financial reporting, internal control, and auditing purposes. They allow businesses