MB-310 Implement Financial Management Practice Question
Which report should you run to verify that all subledger transactions have been successfully transferred to the General Ledger?
⚠ Common exam trap
Test-takers frequently select general trial balance reports instead of specific reconciliation reports when asked to verify subledger data transfers.
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Subledger to General Ledger reconciliation report
Reconciliation is a key task in ensuring financial accuracy. The Subledger to General Ledger reconciliation report helps identify discrepancies between the subledgers (like Accounts Payable or Receivable) and the main ledger. Running this report regularly is standard practice for accountants to catch errors or synchronization issues before they become permanent issues in the financial statements, ensuring the integrity of the closing process and regulatory compliance.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Trial balance report
Why it's wrong here
The trial balance report shows the balances of accounts but does not show the specific detail of whether subledger transactions have successfully posted to the ledger. It is a summary report, not a tool for reconciling subledger to general ledger transfers.
- ✓
Subledger to General Ledger reconciliation report
Why this is correct
This report specifically highlights any differences between the subledger entries and the corresponding general ledger entries. It is the primary tool used by finance departments to verify that all operational transactions have been correctly reflected in the general ledger balances.
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General journal report
Why it's wrong here
The general journal report lists all journal entries made directly in the ledger, but it does not provide insight into subledger operations or whether items from modules like AP or AR have been successfully transferred into the general ledger as expected.
- ✗
Transaction list by date
Why it's wrong here
A transaction list by date provides a chronological view of entries, but it does not perform the reconciliation logic required to compare subledger records against ledger records. It is merely an audit trail report rather than an analytical reconciliation tool.
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Last reviewed September 2026 · checked against the official Microsoft exam blueprint
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