General Ledger, Subledgers, and Journals

The general ledger and associated subledgers are repositories of financial transactions that are recorded in journals.

Webinar

This session of the Accounting Fundamentals Series explains the relationship between the general ledger, subledgers, and journals. We also cover how transactions that are recorded in a subledger flow to the general ledger and provide a demo that walks through the basic creation of journals in Aggie Enterprise.

The Accounting Fundamentals series is presented by UC Davis Central Accounting and Aggie Enterprise Change, Communications, and Training. These sessions are designed for staff with little to no accounting experience.

Media Resources

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 Accounting Fundamentals: General Ledger, Subledgers, and Journals slides (PDF)