A general ledger represents the record-keeping system for a company’s financial data, with debit and credit account records validated by a trial balance. It provides a record of each financial ...

It provides a basis for computing rates of return and evaluating the company's capital ... The trial balance provides financial information at the account level, such as general ledger accounts ...

For accounting activity managed in the Oracle General Ledger, the Balancing segment of a GL income statement account string indicates the balance sheet to which that account string is related. For a ...