What is a debit to the vendor's subsidiary account?

A debit to the vendor's subsidiary account represents an increase in the amount owed to that vendor, typically reflecting purchases made on credit or adjustments such as returns. This entry decreases the overall balance of the Accounts Payable in the general ledger but increases the specific vendor's account, indicating that the business has incurred additional liabilities to that vendor. It is essential for maintaining accurate records of payables and ensuring proper financial tracking.