I’ve had some follow-up questions about the relationship between the subledger and general ledger, so I would like to offer this analogy.

The general ledger is a cake.  The subledgers are sugar, flour, and eggs.  The general ledger also includes butter and vanilla (entries that happen directly in the general ledger).  Here is the graphic representation:  SL to GL cake

What brand of sugar?  What size of egg?  You can’t see an individual egg or pick out just the sugar in the cake.  You need to look at the raw ingredients.

Hope that’s helpful to someone still mastering the new-to-Rice concept of subledgers.