{"id":4419,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4419"},"modified":"2026-09-07T09:46:32","modified_gmt":"2026-09-07T09:46:32","slug":"ledger","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/hauptbuch\/","title":{"rendered":"Ledger"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The <strong>Ledger<\/strong> is a central element of <a href=\"\/en\/glossary\/double-entry-bookkeeping\/\">double-entry bookkeeping<\/a>. Within it, business transactions are systematically recorded on general ledger accounts and grouped together according to objective criteria.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is a General ledger?<\/h2>\n\n  <p>The General ledger allocates a company's bookings to the respective general ledger accounts. This shows how business transactions affect individual asset, liability, expense and income items.<\/p>\n\n  <p>The allocation of a business transaction to the affected accounts is carried out via the <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a>. The debit-credit allocation is made by a <a href=\"\/en\/glossary\/booking-entry\/\">Booking entry<\/a> depicted.<\/p>\n<\/section>\n\n<section id=\"konten\">\n  <h2>Which accounts does General ledger contain?<\/h2>\n\n  <p>In General ledger, general ledger accounts are maintained in particular. Examples of these include:<\/p>\n\n  <ul>\n    <li>Balance sheet accounts for assets and liabilities<\/li>\n    <li>nominal accounts for expenses and income<\/li>\n    <li>further general ledger accounts according to the used Chart of accounts<\/li>\n  <\/ul>\n\n  <p>From the individual bookings, account movements and balances are generated which can be relevant for further evaluations and closing procedures.<\/p>\n<\/section>\n\n<section id=\"nebenbuch\">\n  <h2>General ledger and Subsidiary ledger \u2013 what is the difference?<\/h2>\n\n  <p>The General ledger records business transactions at the general ledger account level. Subsidiary ledgers, on the other hand, contain additional detailed information for specific areas.<\/p>\n\n  <p>Typical examples are the <a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a>, the Accounts payable or the Fixed asset accounting. Their detailed information is linked to the corresponding G\/L accounts of the Hauptbuch.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> The General ledger consolidates the general ledger accounts, while subsidiary ledgers provide more detailed information on specific areas.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/double-entry-bookkeeping\/\">Double-entry bookkeeping<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/booking-entry\/\">Booking entry<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4419","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4419"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}