Linked from

The 9 pages that link to General ledger, each with the reason it gives.

• Double-entry bookkeepingRelated: Journal entries flow into the ledger, where account balances accumulate.

• Accrual accountingRelated: It accumulates accrual entries into balances used for reporting.

• AccountingRelated: It consolidates classified entries into balances used to prepare statements.

• Balance sheetRelated: Its ending account balances are organized into the statement’s line items.

• Trial balanceNarrower topic: The trial balance gathers the ending balances recorded across this ledger.

• Accounting equationRelated: Its balances classify the amounts on both sides of the equation.

• Financial accountingBroader topic: It gathers classified entries before they are summarized in statements.

• BookkeepingRelated: It gathers journal entries into account balances for review and reporting.

• AccountantRelated: Accountants use it to organize balances and prepare reports.