General Ledger (G/L)

The general ledger (G/L) is like a detailed financial diary for a business, recording and categorising all its money movements to simplify tracking and reporting. 

The general ledger (G/L) is the central accounting record that systematically summarises all financial transactions of a business, providing a comprehensive overview of various accounts, such as assets, liabilities, equity, revenues, and expenses, to facilitate the preparation of financial statements and analysis.

Think of the general ledger (G/L) as the ultimate financial diary for a business—it keeps track of all the money coming in and going out, organising everything neatly into categories like what the business owns, owes, earns, and spends, making it easier to understand and prepare financial reports.

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