Khipha embhalweni ukuthi yiziphi imininingwane edingekayo ukuze kube ne-sub-ledger, noma i-subsidiary ledger. Zihlukanise ngekhoma.
Context:I-subledger, noma i-subsidiary ledger, inikeza imininingwane ngemuva kokubhaliswa kwencwadi enkulu esetshenziswa ekubhaleni. I-subledger ibonisa imininingwane yengxenye yemibhalo ye-accounting efana nempahla nemishini, izindleko ezikhokhelwe kusengaphambili, njll. Imininingwane izofaka izinto ezinjengosuku lokuthengwa kwento noma izindleko ezenziwe, incazelo yento, ibhalansi yokuqala, kanye nenani lezincwadi elihlanzekile. Ingqikithi ye-subledger izovumelana nenani le-item line ku-ledger ejwayelekile. Leli phuzu elihambisanayo ebhukwini jikelele libizwa ngokuthi i-akhawunti yokulawula. Ibhalansi yebhuku lezinceku iqhathaniswa nebhalansi ye-akhawunti yayo yokulawula njengengxenye yenqubo yokulungiselela ibhalansi yokuhlola.  Njengengxenye yokucwaningwa kwamabhuku, indlela yokuhlola izimali ingase ihlanganise ukulandelela ukuthengwa kwempahla ngayinye ebhukwini elikhulu elincelisayo ukuze kutholakale amanani nezincazelo. Inhloso yalolu vivinyo ukunquma ukuthi uhlelo lokutholwa lonyaka wamanje luyavumelana nezindleko ze-subledger ezihlobene, futhi ingqikithi iyavumelana ne-ledger ejwayelekile.
usuku lokuthengwa kwento, izindleko ezenziwe, incazelo yento, ibhalansi yokuqala, inani lezincwadi elihlanzekile