Definition of general ledger General ledger

We found 2 definitions of general ledger from 2 different sources.

What does general ledger mean?

Noun
general ledger - the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
		account book, book of account, ledger, leger, book a record in which commercial accounts are recorded; "they got a subpoena to examine our books"

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general ledger (Noun)
The central accounting record of a company or organization consisting of the accounts that support the value items shown in the major financial statements.