The format of the subsidiary ledger should be determined according to the business characteristics and management needs of each unit. The commonly used formats are: three-column subsidiary ledger, quantity and amount subsidiary ledger, multi-column subsidiary ledger and horizontal line registration subsidiary ledger.

1. Three-column subsidiary ledger

The account page format of the three-column subsidiary ledger is basically the same as that of the general ledger, and it only has three amount columns: Debit, Credit and Balance. It is suitable for "accounts receivable", "accounts payable" and other subsidiary ledgers that only need to calculate the amount.

2. Subledger of Quantity and Amount

The basic structure of the account page of the subsidiary ledger of Quantity and Amount is three columns: Revenue, Issue and Balance, and there are items such as Quantity, Unit Price and Amount in these columns to register the quantity and amount of physical objects respectively.

this format of subsidiary ledger is suitable for property and material items that require detailed accounting of both amount and quantity. It can provide information on the quantity and amount of income, delivery and balance of all kinds of property and materials, which is convenient for carrying out business and strengthening management.

3. "Multi-column" subsidiary ledger

The format of "Multi-column" subsidiary ledger varies according to the management needs. It is divided into several columns according to the detailed subjects on one account page, which reflects the accounting data of the detailed items in a concentrated way. This format of subsidiary ledger is suitable for detailed accounting of expense cost and income achievement.

4. "horizontal line registration method" sub-ledger

"horizontal line registration method" sub-ledger is to register the "debit" and the corresponding "credit" of each economic business item by item in the same line of the account page. It is applicable to the payment and receipt of materials procurement business, the expenditure and reimbursement of reserve fund business, and so on.

Difference between General Ledger and Sub-ledger

1. General Ledger and Sub-ledger reflect different economic contents in detail. The general ledger is set according to the general ledger account, which generally reflects a certain kind of economic activities; Sub-ledgers are set up according to subsidiary ledger accounts to provide detailed accounting data, and some sub-ledgers can also provide physical quantity indicators and labor quantity indicators.

2. General ledger and subsidiary ledger have different functions. The economic indicators provided by the general ledger are the synthesis of sub-ledger data, which plays a controlling role in the sub-ledger; The subsidiary ledger can make up for the lack of accounting information provided by the general ledger and play a detailed role.