補ほ助じょ元もと帳ちょう

noun

subsidiary ledger

Accounting term for a detailed ledger that supports a control account in the general ledger.

• 補ほ助じょ元もと帳ちょうには取とり引ひき先さきごとの売うり掛かけ金きんが記き録ろくされている。

  The subsidiary ledger records accounts receivable by customer.