What's the difference between general ledger and sub-ledger?

General ledger are the accounts are the primary account being used to prepare the Financial Statement while the sub-ledger are the accounts being used as portions of the general ledger.

Reasons for Difference

Example

Where to Adjust

Adding up error

The sales day book (or purchases day book) has been overstated / understated by wrong summarizing of totals

Adjust G/L

Omission

A debit / credit balance has been omitted from the list of customer / supplier account balances

Adjust sub-ledger

Sub ledger is the subset of General ledger in the accounting terms. The relation between sub ledger to general ledger is many to one. i.e. there can be multiple sub ledger accounts linked to same general ledger account. In general terms, General ledger refers to the Chart of Account master and Sub ledger refers to the sub master of accounts which are linked to the main chart of account through posting profiles.