What is the difference between ledger and general ledger

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deepak patro

  • Mar 30th, 2006

Hello sir,

we know the ledger but what is difference between ledger and general ledger.

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  • Apr 20th, 2006

Ledger is a short form for the General Ledger.

However,some people prefer to call the sub-ledger as the ledger and the general ledger as 'GL'

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  • Apr 27th, 2006

Generel Ledger means, Those ledgers are using commonly in all types of business organizations. eg: purchases, sales, printing&stationary, etc...Ledger means, which ledger is created for the business organization requirement

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  • Aug 20th, 2006

A Ledger contains the balances of the accounts in individual capacity whereas the General Ledger contains the consolidated balance of all these accounts.

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  • Nov 4th, 2006

A Ledger contains the balances of the accounts in individual capacity whereas the General Ledger  is a central repositary  it contains the consolidated balance of all the accounts which come from AR,AP.....

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  • Nov 14th, 2006


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Devendra Nath

  • Dec 30th, 2006

The General Ledger Contains all transaction records including Product Details, Rate, Qty, Cheq No Bank Name, Debit Amount, Credit and Balances where as Ledger Contains Simple transactions which is included debit, credit and Balances..... By devendra Nath

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Rajesh Kumar

  • Jan 5th, 2007

A Ledger is main and principle form of account.Whereas the General Ledger has all the accounts other than debtors and creditors.It includes properties account,incomes & expences,capital and drawings.

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Rajesh Govindarajan

  • Apr 12th, 2007

Ledger -Which contains all the Vendor accounts & all the Expenses accounts as well. Whereas in
General Ledger - We have only the Expenses account alone.


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subhasish ghosal

  • Jun 19th, 2007

GL includes all the reconciliation accounts including Customer & Vendor master account in the form of Sundry Debtors or Sundry Creditors. Whereas Ledger means any ledger account like any vendor ledger account, customer ledger account and for this reason these are called as sub ledger as well.

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  • Jul 30th, 2007

a ledger represents collection of accounts.

there are 3 ledgers viz,
1.debtors/AR ledger
2.creditors/AP ledger and
3.General Ledger

thus ledger includes general ledger

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In Ledger, we record the transactions according to the particular debtor or creditor, but in General Ledger, we record all types of transactions which required to finalization of accounting period.

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  • Aug 19th, 2011

The question should be the difference between sub-ledger and general ledger

Sub-ledger is for individual accounts(like purchase account may have 100 different vendors)
General ledger is consolidated in to one ledger

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Bharath Kumar Nimmalapudi

  • Aug 29th, 2011

All the ledger accounts together called as General ledger, and the sub ledger is a independent source of General ledger which contains business transaction in micro level( like including all check and Invoice # with costumers name and bank account details) whereas General ledger we only can see in summary wise.

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  • Apr 3rd, 2012

As someone mentioned in the thread before the right question would be what is the difference between a Sub Ledger and General Ledger, earlier when manual books of accounts were maintained Sub Ledger was also called Subsidiary Ledger, now with ERP systems in vogue , almost all computerized accounting systems use the concept of Sub ledger and General Ledger.

To explain further Sub ledger is a subsystem or a component of the General Ledger and all postings in Sub ledger would at some point ideally flow into General Ledger , there could be exceptions and that is why SL to GL reconciliations are performed at least monthly to identify and close these reconciling items.

The most common sub ledger which exist are Accounts Payable , Accounts Receivable , Fixed Assets , Inter Company , Costing or Production Modules , Inventory etc all these feed into General Ledger via Batch Posting in Oracle or real time as in SAP. Once the posting is done the GL balance updates.

In most of the ERP systems the sub ledgers are process based, i.e. the debits and credits which the systems make would not be evident on the face of the activity, the systems generate the debits and credits in the back end and would be visible in the General Ledger Module.

The General Ledger Module is the environment from where the Trial Balance is extracted for preparation of financial statements. Each Sub ledger is independently closed for the period, which is generally every month and then after all the sub ledgers close the general ledger is closed. Also note that a journal entry can be posted only in the General Ledger environment and never in a sub ledger.

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  • May 15th, 2014

Ledger fall under the general ledger

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  • Jun 9th, 2014

ledger means witch contains all account closing balance. General ledger means a group of accounting like a/c payable, a/c receivables, exp & loss etc

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nitin behl

  • Aug 29th, 2014

what is the difference between data ledger and general ledger?

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  • Jun 6th, 2015

Ledger is equal to General Ledger.


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Ansar Aluva

  • Oct 20th, 2015

General Ledger is the control account where we do not have individual details for each entries which is flowing from Sub edger.
Ledger, technically the breakup of an individual ledger with all details which is recording in sub-ledger level.

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