AP subledger reconciliation
Confirming the Accounts Payable subledger — the detailed ledger of individual vendor invoices and payments that rolls up into the general ledger control account — agrees with each vendor's own records.
The AP subledger (called the AP subsidiary ledger in some US usage, or the PLCA — Purchase Ledger Control Account — in UK/AU usage) is the detailed, vendor-by-vendor record of every invoice and payment that rolls up into a single control-account total on the general ledger.
AP subledger reconciliation confirms that control-account total, and the detail behind it, genuinely reflects what's owed — vendor statement reconciliation is the vendor-by-vendor version of this same control, run against each supplier's own statement rather than only against your own books.
Where AP subledger reconciliation can be an internal, single-side check, vendor statement reconciliation always cross-checks against an external, independent document (the vendor's statement) — which is why it catches errors an internal-only reconciliation can miss, like an invoice the vendor issued that never made it into your ERP.
Related terms
Statement Zen Academy Team — Built from Statement Zen's own vendor statement reconciliation engineering and casework — pending Michael's named byline commitment (spec.md section 7). · Last updated