用subsidiary ledger造句子，“subsidiary ledger”造句

A separate account for each type of merchandise is maintained in a subsidiary ledger.

These customer's accounts are grouped together in a subsidiary ledger known as the accounts receivable ledger.

The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.

In summary, employees who maintain the accounts receivable subsidiary ledger should not have ACCESS to cash receipts.