Resolved: Can you please elaborate the difference between subsidary ledger and general ledger with examples? A

The specifics that make up the balance of a given general ledger account are provided in a subledger. A subsidiary ledger is utilized to supply the information that result in the general ledger balance since general ledger accounts only offer an ending balance for each specific account.

Example :

Subledger : A's Account (Debtor) - Rs 100000 Debit

                  B's Account (Debtor) - Rs 100000 Debit 

                  C's Account (Debtor) - Rs 100000 Debit  

But in General Ledger it will Be written as 

Account Receivable a/c - Rs 300000 /- Debit

Imagine looking at your general ledger and seeing that your customers currently owe Rs 300000, how can you collect those funds and follow up on late payments if you don’t know which customers owe how much? 

That’s why subsidiary journals are so important.