General Ledger Sheet Template

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.

The general ledger is always posted from one of the books of prime entry and not from source documents.

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.

general ledger sheet v 1.0

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.

Notes and major health warnings
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.
Last modified August 3rd, 2020 by Michael Brown

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.

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