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Banking

Subledger

A type of ledger that records detailed accounting information (such as transaction information) that is not usually reported or shown,...

Subsidiary Ledger

A type of ledger that records detailed accounting information (such as transaction information) that is not usually reported or shown,...

Subsidiary Account

A type of account that is controlled by a single account known as a control account. This account is part...

ZBA

It stands for zero-balance account; a corporate checking account in which a zero balance is maintained. Differently put, this constitutes...

Zero-Balance Account

A corporate checking account in which a zero balance is maintained. Differently put, this constitutes a disbursement account that always...