سؤال حول معنى subsidiary journal

[وجع الإنتظار]

السلام عليكم أريد شرحاً بسيطاً عن subsidiary journal باللغة الإنجليزية إذا أمكن و شكراً .....

[جمال]

The subsidiary journal serves as a guide to auditor's ledger. It contains: date (year, month, date), amount of revenue; journal folio; columns indicating fund; and totals aticle 3 of Law of Commercial Books in KSA All financial transactions carried out by the merchant and his personal withdrawals shall be recorded in the original Journal on a daily basis in detail, except for personal withdrawals which may be recorded in total, month by month. The merchant may also use subsidiary journals to record the details of different kinds of financial transactions. In this case only the total of these transactions is recorded in the original Journal, on regular intervals, based on these journals. If this procedure is not followed, each subsidiary journal shall be deemed an original journal. .