General Ledgers


Journal Account Entries serviceA general ledger, also known as the nominal ledger, is one of the main accounting records of a business using double-entry bookkeeping system. The accounts book contains accounts for items including current assets, fixed assets, liabilities, revenue and expense items, gains and losses etc.

It is a summary of all of the transactions that take in the company. It is made by posting transactions recorded in the general journal.


A general ledger can be divided into certain categories in which all accounts are grouped


  • Asset
  • Liability
  • Owner's equity
  • Revenue
  • Expenses
  • Gains
  • Losses


It acts as a base for making important financial statements including income statement and balance sheet. It also helps to make a trial balance, which further ensures that total debit and credit amounts are equal.


A general ledger is further divided into sub-categories including



Most companies worldwide are moving towards outsourcing their general ledger maintenance to professional firms. These firms have staff with professional training and comprehensive software for preparing detailed accounting reports and ledgers.


Accounting firms provide services starting at a point where the clients want them to. These firms also help by developing the accounting system further and making it more transparent and systematic.


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