What are Supplementary Records?

Definition: A supplementary record, also called an accounting supplemental record, details information that isn’t normally recorded the accounting system. In other words, it’s a document that lists extra details outside the scope of a typical accounting record like the general ledger.

What Does Supplementary Record Mean?

The data stored in these records typically consists of extra personal or situational information that helps management perform their jobs. Management often uses supplemental records for many different reasons. Thus, the information and details recorded in these reports varies depending on their usage. Some records have tons of details about clients, customers, and accounts, while others have small amounts of detail about production processes.


For example, a production manager’s job is to control costs and make sure the production processes are meeting the demands of the company. Many controls are put in place to help the manager keep track of the employees, workflow, purchases, and expenditures, but the manager might need more information than what is traditionally recorded in the production schedules, purchasing reportsreceiving reports, and vendor invoices.

For instance, a manager might want to note the parts of the operations that need to be changed in future batches or the jobs that must be run by specific employees. These notes aren’t typically recorded in a standard accounting system, but are helpful for management to make future decisions.

Likewise, an employee in charge of accounts receivable collections might keep a supplementary record with notes about customer demeanor, personality, and ability to pay future invoices. This extra information helps the employee perform his or her job by giving additional warnings about controls or customers that might need additional attention.

There really isn’t any limit to what kind or how much information can be stored or recorded in these extra records. It’s simply something that employees use to supplement the information in the actual accounting system.

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