English term (edited): �ܷ���ʻ����ϸ����ʻ���ƽ�еǼ�

An entry in the subsidiary (Debtors or Creditors) ledger is part of an entry to the General Ledger. Both entries are in fact one and the same, except one goes into the subsidiary ledger but the other into the General Ledger. Both entries must be made, usually one after another, in a manual acccounting system. Entries to the ledgers are made from the journals. Some manual accounting systems such as Kalamazoo or Readyforms places one sheet of journal page on top of at least one other (page). Every page except the bottom one has a carbon copy. When one line of entry is written in a journal, it automatically posts to both a general ledger account and the relevant subsidiary ledger.