When you record the entry to the subsidiary ledger and place the checkmark in the PR column, it is necessary to post to the Accounts Receivable controlling account.

Subsidiary Ledger

A set of detailed accounts that supports the balance reported in a general ledger control account.

Accounts Receivable

The outstanding invoices a company has or the money the company is owed by its clients.

PR Column

Likely refers to a reference or designation in accounting or bookkeeping but insufficient context for a precise definition. Could potentially mean "Posting Reference" column used to track entries in ledgers.