Define and compare the accounts receivable subsidiary ledger with the controlling account, Accounts Receivable.

Accounts receivable subsidiary ledger is a group of accounts that contains, in alphabetical order, the individual records of amounts owed by various credit customers. Daily postings are made to the customers' accounts updating the current balances.
Accounts Receivable controlling account, located in the general ledger, shows a company the total amount of money owed to it. Monthly postings are made to the account.
Both the accounts receivable subsidiary ledger and the controlling account, Accounts Receivable, are reconciled at the end of the month by preparing a schedule of accounts receivable.