Difference Between Trial Balance And Subledger / Subsidiary Ledger

Trial Balance is a total control ledger account of all Types of Accounts in order to show the arithmetic accuracy of finalized balances of Accounts while Subledger shows individual account’s balances at the end of the accounting period.

From Subledgers, closing balances of accounts are transferred to general ledgers / control ledgers of respective accounts while from general ledger the account’s balances are transferred to trial balance.