The major differences between the general ledger and sub-ledger are as follows −
Master account in which accounting transactions are recorded.
Account receivables account payable, cash management, bank management and fixed asset.
Have different characteristics for different transactions.
One ledger account.
Data volume is limited.
Have a chart of accounts.
Trail balance prepared.
Intermediate set of accounts linked to the general ledger.
Customer accounts, vendor accounts, bank accounts and fixed assets.
All transactions have the same characteristics.
Can have multiple sub-ledger accounts.
Data volume is large.
Don’t have charts of accounts.
Part of the general ledger.
Trail balance is not prepared.