Keyword Analysis & Research: ledger

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What does Ledger mean in accounting?

Ledger, in an accounting text, most often refers to the general ledger. Companies use the general ledger to record all of the accounts in the chart of accounts are summarized and categories in the general ledger. The general ledger or ledger is a record of all the accounts that the company uses.

What is the difference between ledger and general ledger?

The key difference between general ledger and sub ledger is that while general ledger is the set of master accounts where transactions are recorded, sub ledger is an intermediary set of accounts that are linked to the general ledger. The relationship between these two is that multiple sub ledgers are attached to the general ledger.


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