pääkirjaa
Pääkirja, in accounting often referred to as the general ledger, is the central book or electronic record where a company’s financial accounts are organized by individual accounts. It collects all financial transactions and shows how each transaction affects specific accounts, providing a complete historical record for the company.
The general ledger functions as the primary repository for posting entries that originate in the journal. After
From the pääkirja, a trial balance is prepared to verify that total debits equal total credits, and
In modern practice, the general ledger is usually maintained within computerized accounting systems. These systems may