Subledger vs. General Ledger

Subledgers track details; GL shows summaries. Automation reconciles subledgers to the GL.

What is a Subledger vs. General Ledger?

A subledger (or subsidiary ledger) records detailed transactions within a specific account category, such as accounts receivable or fixed assets. The general ledger contains summary balances from all subledgers. Automated systems maintain reconciliation between subledgers and the GL to ensure consistency and accuracy.