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What is sub ledger? How is it linked to GL?

Answer Posted / naveen

SUB LEDGER (Depatmental Operating Accounts)
An account in the Sub Ledger has a non-zero first digit (eg. 3-3XXXX) and reflects all budget, revenue, expense and encumbrance activity for the current year. Except for a very few cases, all requisitions should be prepared using Sub Ledger accounts.

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