The general ledger is also known as the general ledger.

The general ledger generally adopts the booklet.

The general ledger accounts page format, generally using the "borrower", "credit", "balance" in the column type, according to the actual needs, also in the "borrower" and "lender" two column to add "other subjects" column.

The general ledger account page format can also be used in multi column format, such as combining preorder records with general classification records.

The General Ledger's registration basis and method mainly depend on the form of accounting adopted. It can be registered directly according to various bookkeeping vouchers. It can also collect the accounting voucher in a certain way, and compile it into a summary or summary bookkeeping certificate.