This allows you to reduce the general ledger file, thus expediting report query results and avoiding system crashes. Don't worry about losing detail. These systems keep detail postings in separate files, enhancing data management. Most systems include subsidiary ledgers for such items as inventory, accounts receivable, accounts payable and deferred revenues. During system implementation, make sure that these subsidiary ledgers are in balance with the general ledger.
Review results monthly and resolve discrepancies as they occur.
Resolving them later will be more difficult. Avoid having related general ledger accounts. Instead of several general-ledger accounts, categorize the various types of accounts receivable in the subsidiary ledger and simply choose one accounts receivable posting accounts. This may simplify subsidiary ledger reconciliation to the general ledger data file. Take full advantage of your system's capabilities.