Accounting

General ledger

The same postings as the journal, grouped by account rather than by date.

It shows every posting and the balance for a specific account. Use it to understand what happened with a client or expense category.

An example

The Customers ledger account shows all sales invoices and payments received.

The typical mistake

Adding invoices manually to calculate a client's balance when the general ledger already provides it.

How it appears in AndCompta

Each account shows its activity and balance at the date you select, and every line links to its source document. It is the fastest route when a balance looks wrong.

Where we explain it in depth

Related terms

This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.

Try it free