The subledger shows detail for part of the accounting records such as property and equipment, prepaid expenses, etc.
The total of the subledger would match the line item amount on the general ledger.
[1] This corresponding line item in the general ledger is referred to as the controlling account.
[2] As part of an audit, a method of testing balances may include tracing individual acquisitions to the subsidiary ledger for amounts and descriptions.
The objective of this test is to determine that the current-year acquisitions schedule agrees with related subledger amounts, and the total agrees with the general ledger.