subsidiary ledger vs ledger

subsidiary ledger and ledger both are nouns.

Word	Noun	Adjective	Verb	Adverb
subsidiary ledger	Yes	No	No	No
ledger	Yes	No	No	No

As nouns, ledger is a hypernym of subsidiary ledger; that is, ledger is a word with a broader meaning than subsidiary ledger:

subsidiary ledger: details of an account supporting the amount stated in the general ledger
ledger: a record in which commercial accounts are recorded

Other hypernyms of subsidiary ledger include account book, book, book of account, leger.

subsidiary ledger (noun)	ledger (noun)
details of an account supporting the amount stated in the general ledger	an accounting journal as a physical object
	a record in which commercial accounts are recorded