[Glossary](https://blnkfinance.com/glossary) Subsidiary ledger # What is a subsidiary ledger? Subsidiary ledger A subsidiary ledger is a detailed book that rolls up to one account in the general ledger. Customer wallets are the usual case: thousands of balances, one control account. The general ledger holds the total. The subsidiary holds who owns which part. They must add up. ## How does a subsidiary ledger work? You post customer activity on the wallet. You also keep a control balance that should equal the sum of those wallets. A deposit credits a wallet and the control. A payout reverses both. The bank sees the control, or the omnibus behind it. The subsidiary answers “whose money.” ## Subsidiary ledger vs general ledger The general ledger is the company’s own accounts. A subsidiary is a breakdown of one of those accounts. Mixing wallet-level rows into the company book makes statements unreadable. Leaving wallets without a control account makes the omnibus impossible to prove. ## What if they disagree? Someone posted one side and not the other, or rounded, or used two currencies as one. That break is a recon item. Do not “fix” it by editing a wallet. Post the missing leg or reverse the bad one. In Blnk, customer wallets live in ledgers you create. The control pot is an internal balance in the [general ledger](https://docs.blnkfinance.com/ledgers/general-ledger). Reconcile the pot to the bank, then prove the wallets still sum to the pot. Related terms - [General ledger](https://blnkfinance.com/glossary/general-ledger) - [Ledger](https://blnkfinance.com/glossary/ledger) - [Wallet](https://blnkfinance.com/glossary/wallet) - [Chart of accounts](https://blnkfinance.com/glossary/chart-of-accounts) - [Omnibus account](https://blnkfinance.com/glossary/omnibus-account)