Posting to General Ledger and prepare Trial Balance

General ledger
i. From the journal, each account will be transferred to the ledger.
ii. A ledger is a group of accounts maintained systematically by a business.
iii. The original format of a ledger is in the form of a T – account
iv. All ledger accounts must be balanced before a trial balance is prepared.

Trial Balance - list of all the general ledger account balances.

PostingGeneralLedger