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General Ledger (in accounting)

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PPGPortal > Home > Concept Dictionary > F, G, H > General Ledger (in accounting)

General Ledger  (in accounting)

The book of accounts; listing of the balances and all changes in each of the organizations accounts. This is more consistently a computer system than a physical book or file.

(Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)


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