The general ledger is a collection of all accounts within a company’s accounting system.
The general ledger is a corporation's financial and economic data record-keeping system, where debit account, as well as credit account records, are being confirmed by a trial balance.
It keeps track of every financial transaction that occurs during the lifespan of a running corporation and stores account information required to generate the corporation's financial performance.
Therefore, we can conclude that the general ledger is a collection of all accounts within a company’s accounting system.
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