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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.
