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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 oracle general ledger gl training class learn general procedures for customizing general ledger with flexfields the oracle ebusiness suite general ledger gl module is a flexible and robust package for managing your ledgers online 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 ledger overview the ledger is a permanent summary of all amounts entered in supporting journals which list individual transactions by date every transaction flows from a journal to one or more ledgers a pany s financial statements are generated from summary totals in the ledgers ledgers include free forms and templates home freeformsandtemplates free forms and templates overview all of our documents are available in either excel or word formats we have forms and templates pertaining to the following categories