General Ledger
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MS: Lejar Am · EN: General Ledger · ZH: 总分类账
Meaning
The general ledger is the main ledger that contains all business accounts such as assets, liabilities, owner's equity, revenue and expenses, except the individual accounts of debtors and creditors. It holds summary accounts including the control accounts. Balances in the general ledger are used to prepare the trial balance.
Example
Example: In Cahaya Jaya Enterprise, the Rent Account, Motor Vehicle Account and Capital Account are kept in the general ledger. The Rent Account balance of RM600 is carried to the trial balance.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4