It can also be regarded as an expansion of the conventional general ledger that is separately used to record all the transactions related to the accounts payable and accounts receivables in a detailed manner. Inventory subsidiary ledger b. Ready To Use Trial Balance Template Msofficegeek Trial Balance Profit And Loss Statement Statement Template Cost of goods sold subsidiary ledger. . Companies incorporate several types of subsidiary ledgers in their accounting systems. Two common subsidiary ledgers. A subledger contains details that contribute to the total financial transactions within a company. Subsidiary Ledger is the Led. Some of the more common subsidiary ledgers are accounts receivable and accounts payable subsidiary ledgers A cash refund paid to a customer who overpaid an account receivable is recorded in the cash payments journal. Some of the more common subsidiary ledgers are accounts receivable and accounts paya...