New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 10. Department of Health |
Chapter V. Medical Facilities |
Subchapter A. Medical Facilities—Minimum Standards |
Article 9. Residential Health Care Facility Uniform Reporting |
Part 451. Definitions |
Sec. 451.172. Ledger control
Latest version.
- The control of a subsidiary record or ledger by the use of a control account.Ledger control is limited to a proof that all items were recorded in the subsidiary record or that they were accurately made, as required, to the debit and credit sides of that record. It does not furnish proof that every item was recorded in its proper account in the subsidiary record.