New York Codes, Rules and Regulations
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
Section 451.172 - Ledger control
Universal Citation: 10 NY Comp Codes Rules and Regs ยง 451.172
Current through Register Vol. 46, No. 39, September 25, 2024
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.
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