Example Of General Ledger

Posted by Ana Orwel on Tuesday, April 28, 2009

General ledger is the core book where all the financial transactions of a company are recorded. The general ledgers are maintained by the companies that have a double entry bookkeeping system.

General ledgers are made from the subsidiary ledgers like cash daybook, sales daybook, purchase daybook and general journals daybook etc. Example of general ledger includes are traveling a/c, salary a/c etc.

A sample general ledger is given below:

A sample traveling a/c as entered in the general ledger:

                             Amt.            Dr.                    Amt.        Cr.
March 5                To cash        500

March 7                To Bank        900

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