I always thought there was only one general ledger in bookkeeping?

💰 財經台其他 - 商業及金融

2017-05-18 11:41 pm

Having been taught there was only one general ledger in bookkeeping I have now read words like 'a general ledger account' ie meaning that it is plural. Could someone help clarify that there is definitely only one general ledger in bookkeeping and account please?

回答 (3)

2017-05-19 12:00 am

✔ 最佳答案

There is one general ledger, comprised of many accounts.

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2017-05-19 6:04 pm

The general ledger has a number of accounts usually one for each income, expense, asset, and liability type.

參考: http://www.double-entry-bookkeeping.com/bookkeeping-basics/general-ledger-sheet/

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2017-05-19 12:23 am

A general ledger account is an account within the general ledger.

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2017-05-19 12:05 am

There are hundreds of accounts which make up a general ledger chart of accounts.

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