(subsidiary account), the intermediate link between synthetic accounts and analytic accounts.

In contrast to synthetic accounts, which are called first-order accounts, subaccounts are second-order accounts, and the analytic accounts they unite to form are third-order accounts, fourth-order accounts, and so on. Subaccounts are used for accounting data of various nomenclature. Thus, the synthetic account “raw and other materials” is divided into five subaccounts, each of which, in turn, may be expressed in greater detail in an analytic account according to place of storage and according to type or group of material assets. Subaccounts are brought into use in order to obtain generalized indicators that are uniform for all enterprises and that supplement the indicators of synthetic accounts. Subaccounts usually establish the direction in which synthetic accounts are given further detail. They are provided for by the bookkeeping plan of accounts and are used for compilation of reports and for analysis of account indicators.

The system of institutions of the Gosbank of the USSR and the Stroibank of the USSR make use of settlement subaccounts, current subaccounts, loan subaccounts, and correspondence subaccounts. Such subaccounts are opened by economic organizations with enterprises not on khozraschet (profit-and-loss accounting) and with organizations in other populated areas located outside of the area of activity of the bank institution in which the principal accounts have been opened.