What Is a General Ledger? Difference from Journal
The general ledger is a book where transactions recorded chronologically in the journal are classified by account. Every business subject to the balance sheet method must keep a general ledger alongside the journal.
Purpose of the General Ledger
- Account-based tracking: See balances for each account at a glance
- Financial statements: Foundation for balance sheet and income statement preparation
- Audit efficiency: Auditors can quickly verify individual account movements
- Decision making: Management can analyze specific cost centers or revenue streams
Journal vs. General Ledger
| Feature | Journal | General Ledger |
|---|---|---|
| Order | Chronological | By account |
| Purpose | Record transactions | Track balances |
| Content | All accounts in sequence | Each account separately |
| Entry format | Full transaction detail | Account-specific summary |
e-Ledger and General Ledger
Under the e-Ledger application, the general ledger is also kept in XBRL-GL format. e-Defter PRO automatically generates both journal and general ledger files from your accounting software, ensuring compliance with GİB standards.
Last updated: April 22, 2026 — e-Defter PRO Content Team