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Think of this chapter as the “organizer” of accounting. Instead of having journal entries scattered everywhere, the general ledger puts them into one place by account. From there, you’ll see how a trial balance checks whether your debits and credits match up. It’s the step that helps catch mistakes early before you move on to financial statements.
Think of this chapter as the “organizer” of accounting. Instead of having journal entries scattered everywhere, the general ledger puts them into one place by account. From there, you’ll see how a trial balance checks whether your debits and credits match up. It’s the step that helps catch mistakes early before you move on to financial statements.