A general ledger is a set of accounts that is used to keep a proper record of all transactions made by a department or a whole business. General ledger is prepared for different accounts contrary to general journal that is prepared collectively. A general ledger consists of six columns that are used to make different accounts like assets, liabilities, owner’s equity, revenue and expenses. Here we present a general ledger template to give you an idea about drafting a general ledger. We have prepared this general ledger template in MS Word 2007 to give you maximum flexibility to use this template as your own after making changes in its content or format.
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