Explanation:
A general ledger is one several record books bookkeepers use to record the relevant account transactions of their business.
It used primarily to record transactions related to assets, liabilities, business capital, revenues, and expenses. First, after transactions are recorded in the journals entry they are then posted in general ledger accounts.
Note that the general ledger is a two-columned T-shaped table, in which debit entries are placed on the left side and credit entries on the right. Which may include the transaction description, and the date of the transaction.
