The Dept. of Mental Health and Mental Retardation is responsible for providing mental health, mental retardation and substance abuse services for the people of Alabama. This series consists of subisdiary ledgers, 1979-1990, which are special ledgers used to segregate the accounts of individual creditors and debtors with respect to a certain types of financial transaction. Two common types of subsidiary ledgers are accounts payable and accounts receivable ledgers. While the general ledger provides controlling accounts itemizing debits and credits, a subsidiary ledger breaks down a single controlling account into individual accounts. The subsidiary ledger contains a page for each individual account. Individual accounts are those documenting transactions with a particular creditor or debtor, regardless of transaction, and include debits and credits with that particular individual or company. Some of the records in this series are computer data sheets, budget status reports, financial statements, revenue status reports, statements of expenditures and encumbrances, fund project reports, and community program contract status reports.