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Subtotal Levels are optional and may be left blank. They are used to control subtotal printing on the GL Trial Balance
Enter a level after the last account in a series that you want totaled.
Create dummy (blank) account numbers in order to get two levels to print See the example below. Note the indication of where the blank account is needed.
You may change your mind and remove the levels if you do not like them.
Subtotal levels are break points you insert into the general ledger to get a total for the group of accounts since either the beginning of the account numbers or since the last subtotal.
There are a total of 9 levels possible; however you may not need to use all the levels. Before inserting any subtotals the balances of all levels are equal to zero (0). As each account is totaled on the trial balance its balance is added to each level 1 through 9. After a subtotal is printed the level used returns to zero. All other levels retain their balances and continue to accumulate. The level used also begins to accumulate again, but its balance will be different than all the other levels since it was zeroed out and started over. So if that level is subtotaled again it would only have the balance in it since the last subtotal. Subtotal account numbers may need to be created to get a group of lower levels subtotaled together by using a higher level.
If, for example, there are 5 checking account and 5 savings accounts and the cash accounts should be grouped together as well as the receivables. The cash accounts should not be added into the receivables, set the level to one after the last cash account. After the subtotal is printed it goes back to zero (0). The receivables may also be added together with a level 1, this total will only include the receivables. You may then choose a subtotal level 2 in a blank or dummy account number to add the two subtotal ones together.
Checking account 1 $500.00
Checking account 2 $350.00
Checking account 3 $450.00
Checking account 4 $67.95
Checking account 5 $234.65
Subtotal 1: $1,602.60
Saving account 1 $590.00
Saving account 2 $600.00
Saving account 3 $1005.00
Saving account 4 $2090.55
Saving account 5 $2225.45
Subtotal 1: $6511.00
Subtotal 2: $8113.60 (used a blank account number here)
Accounts Receivable $350.00
Subtotal 3: $8463.60
The first subtotal 1 added just the checking accounts together.
The second subtotal 1 added just the saving accounts together.
The subtotal 2, added the checking and saving accounts together by using an additional account number set to level 2.
And the subtotal three added the checking accounts, saving accounts and the accounts receivable together. You do not need a blank account number here, as you did not add all the accounts receivable up first with a level 1 subtotal.