 Hello in this presentation, we will define general ledger according to fundamental accounting principles wild 22nd edition, the definition of general ledger is record containing all accounts with amounts for a business also called ledger. When we're considering a general ledger, we're thinking about a list of accounts that's really going to be backing up the data for all the accounts all the accounting activity and doing so by order of transaction or by date. So for example, here we look at this small amount of accounts here we have a trial balance we've got cash count simple supplies accounts payable owners capital revenue wages expense utilities expense. These the only accounts in this company, every account within the company then would be backed up in terms of the data that was compiled within those accounts. We can use the general ledger in order to do that. So every account has its related general ledger cash accounts receivable supplies accounts payable owners capital and the data then is going to be what is recording the transactions and the data will be recorded in terms of the order I don't have the dates here but it's an order by date of transaction within the general ledger the general ledger then comprising of the detail that makes up the end total accounts in this case we're looking at cash the total account being 613940 that is what then will be reported on the trial balance and ultimately on the financial statements in this case on the balance sheet. The general ledger will be created from the general journal we're going to post journal entries we're going to journalize journal entries in the general journal post those to the general ledger the general ledger will then be used to make the trial balance trial balance then used to make the financial statements. If you would like to learn more about the general ledger and related topics we suggest taking a look at the book accounting instruction reference number 100 one of the went main components that can help with these topics is just a table of contents that will put this information in a relevant order and link you to free resources that will help you to look at information within that order for example will have images within the text that will jump directly to free resources on a website which will have instructional videos games and test banks and other types of free resources