Subsidiary (SBS) Code

An SBS (subsidiary code) uniquely identifies a subsidiary control account. For example, the code AP might be used for Accounts Payable, the code AR for Accounts Receivable, etc.

Code	Account	Description	Accounts Payable
AP	01-01-2010-2010	Accounts Payable	Y
AR	01-01-1020-1200	Accounts Receivable	N
DD	01-01-2500-2500	Damage Deposits	N

Since the subsidiary code controls the order in which subsidiary balances print on reports and student statements, you will probably want to assign codes in the order in which the balances are to appear on student statements.