The Transaction Detail by Account and the General Ledger are similar in the fact that they list every journal entry that you put in. You can see exactly what account you posted an entry to. The big difference between the two is the detail by account you only see what is posted to that account. You cannot see the reciprocal entry to this account entry like you can in the General Ledger. The general ledger also has all of the accounts that you can access as opposed to just entering one particular account. The nice thing about my general ledger is I can go into it and then access each individual account quickly without having to run multiple reports. I do a cash reconciliation on a daily basis and it is the first thing I do in the morning. I open my general ledger and make sure everything I say I posted the day before is in the correct account. I have created an excel spreadsheet that breaks down the daily postings I do, so I match it to the general ledger in the morning. I usually go to the detail by account first. I only access the general ledger when my numbers are off to determine where I made the mistake in my posting. For example my cash account in 202 and my A/R is 220...sometimes I transpose the numbers and have to go in and make a correction.

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