What is a secondary account in between?

[ElizaDella]

Secondary accounts are intermediary accounts between general ledger accounts and subsidiary accounts. Primary accounts: Primary accounts are general ledger accounts; secondary accounting accounts, also known as detailed classification accounts or subsidiary accounts, are detailed ledgers that are opened according to detailed classification accounts. Primary accounts are in principle uniformly stipulated by the financial department, and after the establishment of the accounting standards system, they can also be independently designed by the entity itself. Secondary accounts are accounts that provide a more detailed classification of the economic content belonging to primary accounting accounts. Subsidiary ledger: Subsidiary ledgers are account books set up according to secondary or detailed accounts, generally using loose-leaf ledgers. Each entity should, based on the characteristics of its economic activities and the requirements of management, set up several detailed classification ledgers as supplements to the general ledger. Detailed classification ledgers can be divided into three-column, quantity-amount, and multi-column formats according to different account page formats.