This is General Ledger Book (The general ledger is to Accout classify the transactions based on the accounts) / There are space for Account#, Sheet, Date, Description, Posy. Ref., Debit(-), Credit(+), Balance. / Come with Chart of accounts ( is a list of account names with corresponding account numbers ) / Business Bookkeeping, Checking Account Ledger, Accounting Ledger, Credit Debit Balance, Financial Accounting Entries, The Entry Is Recorded Account-Wise / Size 8.5 x11 / NOTE: Differences Between GENERAL JOURNAL vs GENERAL LEDGER: The general journal is a catch-all book of accounts where initial entry of the business transaction is recorded for the first time, in chronological order, making general journal an excellent place to review accounting transactions. The general ledger is more of a summary at the account level of every business transaction which comes from various journals containing chronological accounting entries. This information entered into the journal and summarised into the ledger is then aggregated further into a trial balance, which is used to generate the financial statements of the business entity. / GENERAL JOURNAL vs GENERAL LEDGER (Comparison Table)1. Meaning Journal is the first entry of financial transaction that is rightly summarized and recorded as per the double entry system. Ledger is recorded from the journal in a "T" format and is the source of trial balance, income statement, and balance sheet.2. Which is more important? Journal is more important than ledger because if it is done wrong, ledger can't be done right. Ledger is dependent upon the correctness of a journal because if the journal is recorded right, the ledger will follow along.3. Format The format of a journal is simple and we include date, particulars, ledger folio, debit amount and credit amount. The format of the ledger is "T" format where we use date, particulars, and amount in each side.4. Label Journal is called "book of original entry". Ledger is called "book of second entry".5. An act of recording The act of journaling is called journalizing. The act of ledgering is called posting.6. How is the entry recorded? In a journal, the entry is recorded as per the date of the transaction. In ledger, the entry is recorded account-wise.7. Narration In a journal, the narration is must to understand the nature of entry. In ledger, the narration is optional.8. Necessity of balancing. Balancing is not required in journal. Balancing is mandatory in ledger.