A subledger or subsidiary ledger provides the details that make up the balance of specific general ledger accounts. Because general ledger accounts only provide an ending balance for each particular account, a subsidiary ledger is used to provide the details that result in that general ledger balance.

What do you mean by subsidiary ledger?

The subsidiary ledger is a chart of specific accounts that are not included in the general ledger. The accounts in the subsidiary ledgers hold more specific information about the accounts that make up the general ledger.

Why does AP ledger requires a subsidiary ledger?

The accounts payable account is a high-volume account for some businesses. When you want to reduce the transaction volume and level of detail in your general ledger, a subsidiary ledger for your accounts payable account will keep the individual expense details out of the general ledger account.