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The general ledger is a master accounting document that offers a complete record of all financial transactions at an organization. This includes all debit and credit transactions, like revenue, expenses, assets, liabilities, and even ownership equity.A general ledger is a central set of records in your accounting system you use to record and sort through all your business's transactions. General Ledger Accounts (GLs) are account numbers used to categorize types of financial transactions. Fill out the general ledger with each transaction. Enter the date of the transaction under the "Date" column. The general ledger is a detailed record of all monetary transactions adjusted for the lifetime of your firm. 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. An accounting ledger, also commonly called a general ledger, is the main record of your business's financial standing. The general ledger (also called a general journal or GL) summarizes all the financial information you have about your business.