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BCom Tuition > Learn BCom Tuition > What is a general ledger?
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What is a general ledger?

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A general ledger is the master set of accounts that summarize all transactions occurring within an entity. It is an accounting information that a business uses to build financial reports.
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All the journal entries which has been journalised are posted to Ledger. It shows the complete accounting transaction party wise. With the help of Ledger We can prepare Finanicial Statement of an entity.
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A general ledger is a complete record of financial transactions over the life of a company. The ledger holds account information that is needed to prepare financial statements, and includes accounts for assets, liabilities, owners' equity, revenues and expenses.
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It's a complete record of company's financial transactions over the life of a company. Leger holds information which is required to prepare financial statements.
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General Ledger means..... Every business has a variety of expenses and ways of earning income, just as you have different bills and different income streams. Like you, a business may have utility bills, rent expenses, and vehicle repair costs, while its income may come from different places, such as...
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General Ledger means..... Every business has a variety of expenses and ways of earning income, just as you have different bills and different income streams. Like you, a business may have utility bills, rent expenses, and vehicle repair costs, while its income may come from different places, such as sales, interest from bank accounts, loans, or from selling items that the company owns. You might record these events as they occur in your life in your check register. For a business, all of these financial events, or transactions, must be recorded in their financial books. The general ledger is a company's master account book, with all of the various accounts in one place. The general ledger is used in conjunction with a couple of other accounting tools. read less
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