Your accounting system will have a number of subsidiary ledgers( called sub- ledger) for items such as cash, accounts receivable, and accounts payable. All the entries that are entered to these sub-ledgers will transact through the general ledger account. For example, when a credit salt posted in the account receivable sub-ledger turns into cash due to a payment, the transaction will be posted to the general ledger and the two( cash and accounts receivable) sub-ledgers as well.
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