All 23 Reconciliations questions
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What is a reconciliation in accounting? What is a bank reconciliation? What is a control account and how does it relate to reconciliations? What is the difference between a two-column and a running reconciliation? Why are regular reconciliations important for fraud prevention? What is the frequency at which key reconciliations should be performed? What are reconciling items and how are they classified? How do you reconcile a supplier statement to the AP ledger? What is the GR/IR reconciliation and why does it matter? How do you reconcile intercompany AP/AR balances?
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Accounts Payable & Receivable › Reconciliations

What is a sub-ledger to general-ledger reconciliation?

Beginner

Answer

It confirms that the detailed sub-ledger (e.g., the AP or AR aging, which lists every open invoice) totals to the single control-account balance in the general ledger. Differences arise from journals posted directly to the control account, timing, or posting errors, and must be investigated so the detail supports the GL.
AP sub-ledger total: 218,400
GL AP control:        218,900
Difference 500 = manual GL journal not in sub-ledger -> correct.
Real-world example A month-end AP reconciliation ties the vendor aging to the GL, catching a $500 direct journal that bypassed the sub-ledger.

Common follow-ups: Why should nothing post directly to a control account? | What is a control account?

Aging Analysis Invoice Processing Reconciliations
All 23 Reconciliations questions