 |
| Subject | German | English |
| comp., MS | Erfassungseintrag in untergeordnetem Sachkonto | subledger journal entry (A journal entry in a subledger journal) |
| comp., MS | Kontoeintrag in Erfassung in untergeordnetem Sachkonto | subledger journal account entry (An account entry in a subledger journal account) |
| comp., MS | Sachkonto/Hauptbuch | general ledger (The register of debit and credit entries classified using accounts listed in a chart of accounts) |