Answer:
A listing of all asset, liability, owners' equity, revenue, expense, and dividend accounts sorted according to its debit or credit balance.
Explanation:
A general ledger stores and summarizes all accounts a business operates. It is the source of financial information required to prepares financial statements.
The general ledger is a summary of a company bookkeeping system. It arranges or sorts the business accounts as the balance sheet order. Assets accounts appear first, then liability accounts, and lastly, the equity accounts.