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general ledger a general ledger contains all the accounts for recording transactions relating to a pany s assets liabilities owners equity revenue and expenses in modern accounting software or erp the general ledger works as a central repository for accounting data transferred from all subledgers or modules like accounts payable accounts receivable cash management fixed assets purchasing and ledger definition of ledger by the free dictionary a a book in which the monetary transactions of a business are posted in the form of debits and credits general ledger how it works the general ledger is the central place usually electronic that stores every accounting entry a pany makes the entries called journal entries are debits and credits the entries are made to various accounts for example payroll inventory or advertising these accounts fall into categories such as assets liabilities revenue etc what is a general ledger account a general ledger account is an account or record used to sort and store balance sheet and in e statement transactions examples of general ledger accounts include the asset accounts such as cash accounts receivable inventory investments land and equipment examples of the general ledger general ledger english spanish dictionary general ledger translation to spanish pronunciation and forum discussions
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