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Answer Posted / ahujasahil
Hi
If you really want to know (conceptually) the link between a general ledger and a sub ledger then you must know that it is like a parent child relationship. For e.g. Accounts receivable is a GL account whereas balance from Debtor 1, Debtor 2 etc... are sub ledgers of that GL account.
Read this for better understanding> http://www.accountingcapital.com/books-and-accounts/subledger/
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