The general ledger sheet template includes seven columns, date, description, reference, transaction debit and credit and balance debit and credit.
It is important to realize that each account in the general ledger has its own sheet (or multiple sheets) on which transactions relating to that account are recorded using journal vouchers. Accordingly this template can be used to create a ledger sheet for each of those double entry bookkeeping system accounts.
The general ledger, sometimes divided into the nominal ledger for income and expenses, and the private ledger for assets and liabilities, is one of the subsidiary ledgers for recording transactions in the double entry accounting system.
Furthermore it should be noted that the general ledger is always posted from one of the books of prime entry and not from source documents.
Subsequently a trial balance extracted from the general ledger can be used to prepare the financial statements of the business.
The accounting ledger template is available for download below and will help you to produce your own general ledger sheets.
Blank General Ledger Printable Sheet Download
The general ledger sheet is available for download in PDF format by following the link below.
Users use this free general ledger PDF sheet example at their own risk. We make no warranty or representation as to its accuracy. We are covered by the terms of our legal disclaimer, which you are deemed to have read. This is a general ledger template pdf that you might use when considering how to prepare an accounting ledger. It is purely illustrative. This is not intended to reflect general standards or targets for any particular company or sector. If you spot a mistake in the general ledger template, please let us know and we will try to fix it.
About the Author
Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. He has worked as an accountant and consultant for more than 25 years and has built financial models for all types of industries. He has been the CFO or controller of both small and medium sized companies and has run small businesses of his own. He has been a manager and an auditor with Deloitte, a big 4 accountancy firm, and holds a degree from Loughborough University.