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How is sub ledger linked to GL?

Answer Posted / ahujasahil

Hi

If you really want to know (conceptually) the link between a general ledger and a sub ledger then you must know that it is like a parent child relationship. For e.g. Accounts receivable is a GL account whereas balance from Debtor 1, Debtor 2 etc... are sub ledgers of that GL account.

Read this for better understanding> http://www.accountingcapital.com/books-and-accounts/subledger/

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