What item will go directly to the general ledger without any sub-ledger posting?

Items that typically go directly to the general ledger without any sub-ledger posting include journal entries made for adjustments, corrections, or accruals. These entries are recorded directly in the general ledger accounts because they do not involve detailed tracking of individual transactions, as would be the case with accounts receivable or Accounts Payable. Examples include depreciation expense or amortization entries.