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.
A trial balance extracted from the general ledger can be used to prepare the financial statements of the business.
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.
The general ledger sheet template includes seven columns, date, description, reference transaction debit and credit and balance debit and credit, and can be used to create a ledger sheet for each account in the double entry bookkeeping system.
The PDF file available for download below, will help you to produce your own general ledger sheets.
Blank General Ledger Sheet Template Download
The general ledger sheet template 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 and we are covered by the terms of our legal disclaimer, which you are deemed to have read. This is an example of basic printable general ledger forms that you might use when considering how to prepare a general ledger. It is purely illustrative. This is not intended to reflect general standards or targets for any particular company or sector. If you do spot a mistake in the general ledger example paper sheet, 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 in 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 BSc from Loughborough University.