What is Analytical accounting?
Also known as: detailed (subsidiary) accounting
Accounting that breaks down the total amount in a synthetic account by the individual items that make it up; for most accounts, the items by which it is kept are specified in the instructions of NAS No. 21. In particular, NAS No. 21 provides that analytical accounting for receivables (4000) is kept for each buyer (customer). The sum of the analytical accounts always equals the balance of the corresponding synthetic account.
Source: 21-son BHMS, 173-band