The balance of the Receivables Control account in the general ledger must equal the sum of the individual balances of the Receivables Ledger (customer accounts). If they do not agree, the reason (the error(s) which caused it) must be found and adjustments must be made.
Cross referencing is again very useful here, as differences are common (due to the fact that the Receivables Ledger is a memo outside the double-entry system).
Payables reconciliation is exactly the same as the Receivables reconciliation, but agreeing the balance of the Payables Control account with the total of the individual payers ledger (supplier accounts).