What type of ledger is used primarily to control detailed transactions?

The subsidiary ledger is used primarily to control detailed transactions related to a specific account or category. It provides a breakdown of the transactions and balances for particular accounts, such as accounts receivable or accounts payable. Each subsidiary ledger contains individual accounts that roll up into a controlling account in the general ledger, allowing for a more detailed examination of transactions without cluttering the general ledger.

For instance, in accounts receivable, the subsidiary ledger will list the transactions for each customer, which helps the business track what is owed by each customer separately. The totals from these individual accounts within the subsidiary ledger will then be summarized in the general ledger as a single figure. This method enhances the ability to manage and reconcile financial information while maintaining the integrity of the overall accounting records.