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General Ledger - Definition, Importance, Account Types What is a General Ledger (GL)? In accounting, a General Ledger (GL) is a record of all past transactions of a company, organized by accounts General Ledger (GL) accounts contain all debit and credit transactions affecting them
General Ledger Account Definitions | Finance - Duke University A list of the G L account definition categories are available in the list below You can quickly select which topic you are interested in by selecting it from the list, or you can scroll down the page to view the entire table of contents
What is a general ledger account? — AccountingTools Here are the key characteristics of a general ledger account: Account title Each account has a descriptive name that indicates the type of financial activity it tracks, such as "Cash," "Accounts Receivable," or "Salaries Expense " Unique account number
What does g l stand for in accounting? - California Learning Resource . . . G L stands for General Ledger A general ledger is a comprehensive and detailed record of a company’s financial transactions, including all assets, liabilities, equity, revenues, and expenses It is a centralized book of accounts that provides a comprehensive and accurate picture of a company’s financial position and performance
General Ledger: Definition, Importance, and How It Works A general ledger is an accounting system you can implement to track your company’s debit and credit transactions, along with detailed information about each transaction, like the date, amount, and a short description of the transaction
What is a general ledger (GL)? - TechTarget What is a general ledger (GL)? A general ledger (GL) is a set of numbered accounts a business uses to keep track of its financial transactions and to prepare financial reports Each account is a unique record summarizing a specific type of asset, liability, equity, revenue or expense
General ledger definition — AccountingTools What is a General Ledger? A general ledger is the master set of accounts that summarize all transactions occurring within an entity There may be a subsidiary set of ledgers that summarize into the general ledger
General Ledger Accounting - Double Entry Bookkeeping The ledger contains accounts for all items listed in the accounting equation, i e assets, liabilities and equity Of course equity includes capital, revenue, expenses, gains, losses, drawings, and retained earnings, so the ledger must at least include GL account codes for each of these groups
What is a General Ledger in Accounting? | Sage Advice US What is the general ledger in accounting? The general ledger forms the foundation of your financial reporting It records transactions from source documents—such as your invoices or receipts—and organizes them by account type