The General Journal & the Ledger
Accounting Fundamentals Series
Dr Hercules Bantas
A Reluctant Geek Academic Guide
Published by The Reluctant Geek
Copyright Hercules Bantas 2011
This study guide explains the roles played by the General Journal and the Ledger in the accounting recording process. Using easy to understand language, it deals with journalizing transactions, posting to the ledger, and the preparation of a trial balance.