General Ledger To Subledger Reconciliation Examples

General Ledger or Control Ledger is the master ledger account where the sum of subsidiaries or subledgers or individuals accounts are transferred at the end of the accounting period. Subledgers or Subsidiary Ledgers are individuals accounts where each detail of specific individuals are recorded separately.

General Ledger to Subsidiary Ledger Or Subledger Reconciliation means that we should equalize the balance of Control Ledger with the total of balances of subsidiary or subledgers, otherwise, there is a difference between these Types of Ledgers that must be reconciled.

Examples are accounts receivable subledger or subsidiary ledger to accounts receivable control ledger reconciliation, accounts payable subledger to accounts payable control ledger or general ledger, sales subledger to sales control account, purchases subledger to purchases control ledger, etc.