Accounting Dictionary - Letter G

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
General ledger to sub-ledger reconciliations
agree general ledger balance with the total of a sub-ledger (e.g., supporting schedules). This type of a reconciliation is the most suitable for accounts receivables, accounts payables, fixed assets, prepaid accounts, and so on. In a general ledger to sub-ledger reconciliation an internal source (sub-ledger) is used and compared to the ledger balance.
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