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Answer Posted / dhaval123
The general ledger, sometimes known as the nominal ledger,
is the main accounting record of a business which uses
double-entry bookkeeping. It will usually include accounts
for such items as current assets, fixed assets, liabilities,
revenue and expense items, gains and losses. Each General
Ledger is divided in two sections. The left hand side lists
debit transactions and the right hand side lists credit
transactions. This gives a 'T' shape to each individual
general ledger account.
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