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book of account vs subsidiary ledger

subsidiary ledger vs book of account

book of account and subsidiary ledger both are nouns.

Word NounAdjectiveVerbAdverb
book of account Yes No No No
subsidiary ledger Yes No No No
As nouns, subsidiary ledger is a hyponym of book of account; that is, subsidiary ledger is a word with a more specific, narrower meaning than book of account:
  • book of account: a record in which commercial accounts are recorded
  • subsidiary ledger: details of an account supporting the amount stated in the general ledger
Other hyponyms of book of account include cost ledger, general ledger, daybook, journal.
book of account (noun) subsidiary ledger (noun)
a record in which commercial accounts are recorded details of an account supporting the amount stated in the general ledger
Difference between book of account and subsidiary ledger

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