How to prepare general ledger to sub-ledger reconciliation

Nature of general ledger to sub-ledger account reconciliation

1. Step by step instructions for general ledger to sub-ledger reconciliation

Reconciliation of the general ledger to sub-ledgers is another type we will review. The general ledger (or simply "ledger" or "G/L") is a collection of all balance sheet and income statement accounts. The general ledger also includes all journal entries posted to accounts. In nowadays' computerized world, the ledger is maintained in an electronic form.

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