Bookkeeping Sub-Account
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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):
- See: Balance Sheet, Organizational Activity Account.