General Ledger

Views Updated: Dec 15, 2025

Abbreviation

Pronunciation

/ˈʤɛnərəl ˈlɛʤər/

It consists of two basic components : a general journal and a general ledger.
Posting from these journals is to general ledger and to the amounts payable subsidiary ledger.
Once in the data warehouse, the financial data is reconciled back to the general ledger.
The general ledger is the book used to list all the accounts established by an organization.
Article 23 The account books to be established by a business are general chronological book and general ledger book.

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