the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
- I'll have to check the entries in the ledger.
- This file contains all receipts from sales listed in the general ledger, while this one contains customer information.
- The general ledger is the book used to list all the accounts established by an organization.
- A busine with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer.
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