Answer / backer

General ledger means other than that of purchase ledger and
sales ledger where the cash or bank transaction is not
involved like accrual transaction or rectification entry.
Etc

Answer / mohammed arif zia

This is a book of separate accounts of each item being
involved in the business either tangible or intangible. It
has each and every transactional activity recorded in it
under the concerned account which always show a balancing
figure either debit or credit which may later be squared up
by adjusting entries. It is More useful in Double Entry
System of accounting.

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