Ledger Assistant to Debt: Here’s Definition and Examples!

In the world of accounting, there are many forms of books that have an important role in recording and recording activities in the accounting cycle. In addition to the general and main ledgers, there are also subsidiary ledgers whose function is to present details of the general ledger, one of which is the accounts payable subsidiary ledger.

In this ledger, there is information on debt and receivable transactions carried out by the company. The information contained in the accounts payable subsidiary ledger will present the financial condition of the business by reviewing obligations or debts that must be repaid.

Then, the data from this ledger is very useful to find a way out of some of the problems experienced by the company. The accounts payable subsidiary ledger will display conditions that occur during business operations.

On this occasion, let’s get to know more about the meaning of a debt subsidiary ledger, how to create it, and also an example.


1 Definition of Accounts Payable Ledger
2 Ways to Create an Accounts Payable Ledger
3 Cover

Definition of Ledger Assistant to Debt

Basically, the accounts payable subsidiary ledger is a book in which there are recorded deposits of a collection of accounts of creditors or parties owed by the company. The main function of this ledger is to be able to classify transactions payable and receivable from a party or company.

Various data required in the debt ledger comes from invoices, proof of expenditure, and credit or debit notes which are used as evidence for the return of goods or purchase returns purchased using the credit method.

How to Create an Accounts Payable Ledger

In fact, there is no specific format required in creating or compiling the accounts payable subsidiary ledger. However, this ledger can be presented like any other ledger format.


This is our brief explanation of the accounts payable subsidiary ledger, complete with understanding and examples of how to make it.

Compiling this ledger is very important for the business you are currently running. However, making it is not an easy thing to do, especially if you are still using manual methods such as using Ms. Excel or even use a regular book.

Using the manual method will only take a lot of time, prone to errors, and even fraud.

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