Bookkeeping Sub-Account

An Bookkeeping Sub-Account is an bookkeeping account that is a sub-class within a chart of accounts.

• Context:
  • It can (often) be composed of Bookkeeping Sub-Sub-Accounts (with bookkeeping sub-sub-sub-accounts).
• Example(s):
  • a Funds Sub-Account.
  • a Balance Sheet Sub-Account, composed of assets accounts and liabilities accounts.
  • an Bookkeeping Object Sub-Account, composed of expenditures accounts and revenues accounts.
  • …
• Counter-Example(s):
  • an Organizational Sub-Chart.
• See: Balance Sheet, Organizational Activity Account.

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