Subledger. When businesses were small there was only one general ledger that was maintained. Lately, as the size of businesses increased, the number of accounts in it also grew. Therefore, similar types of accounts are grouped together and their representative account is shown in the general ledger.
1 A tributary of the Spercheios, which rises in Mountain Oeta. 2  Famous for its railway bridge which was blown up by the Greek Resistance during the German Occupation. 3  Nedas is a small river of the western Peloponnese, forming the boundary between Ilia and Messenia Prefectures.
The territory of Thesprotis [in Greece], above which, at some distance from the sea, lies the city of Ephyre, in the Elean district. By this city the Akherousian (Acherusian) lake pours its waters into the sea. It gets its name from the river Akheron (Acheron), which flows through Thesprotis, and falls into the lake. Herodotus, Histories 5. 92.