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General Ledger
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universalcpareview.com
What is the difference between the general ledger and subsidiary ledger? - Universal CPA Review
To fully understand the difference between the general ledger and the subsidiary ledger (i.e. subledger), you need to have a solid understanding of how the general ledger fits into the overall flow of information in accounting records. The general ledger contains all of the debit and credits that have been recorded for transactions incurred by ...
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