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subsidiary ledger vs book of account

book of account vs subsidiary ledger

subsidiary ledger and book of account both are nouns.

Word NounAdjectiveVerbAdverb
subsidiary ledger Yes No No No
book of account Yes No No No
As nouns, book of account is a hypernym of subsidiary ledger; that is, book of account is a word with a broader meaning than subsidiary ledger:
  • subsidiary ledger: details of an account supporting the amount stated in the general ledger
  • book of account: a record in which commercial accounts are recorded
Other hypernyms of subsidiary ledger include account book, book, ledger, leger.
subsidiary ledger (noun) book of account (noun)
details of an account supporting the amount stated in the general ledger a record in which commercial accounts are recorded
Difference between subsidiary ledger and book of account

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