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In This Chapter

▶ Understanding the value of the General Ledger

▶ Developing ledger entries

▶ Posting entries to the ledger accounts

▶ Adjusting ledger entries

▶ Creating ledgers in computerized accounting software

As a bookkeeper, you may be dreaming of having one source that you can turn to when you need to review all entries that impact your business’s accounts. (Okay, so maybe that’s not exactly what you’re dreaming about.) The General Ledger is your dream come true. It’s where you find a summary of transactions and a record of the accounts that those transactions impact.

In this chapter, you discover the purpose of the General Ledger. It tells you how to not only develop entries for the Ledger but also enter (or post) them. In addition, it explains how you can change already posted information or correct entries in the Ledger and how this entire process is streamlined when you use a computerized accounting system.