A subsidiary record is a book containing detailed information about a specific type of transaction, account or asset. It is separate from the main accounting records such as the journal or ledger, but it is linked to them. For example, a subsidiary record can be a sales ledger that contains detailed information about each sale, such as the customer's name, the date of the sale, the amount sold, and the method of payment. The sales ledger is then used to update the general ledger, which contains summary information about all the sales made during a particular period. Therefore, a subsidiary record is not a book of ordinary entry, a part of the ledgers or found in the journal, nor does it contain the balance sheet.