General ledger transactions summarize transactions made as journal entries to sub-ledger accounts. The trial balance is a report that lists every general ledger account and its balance ...

The balance sheet represents a report grouping, with assets ... For accounting activity managed in the Oracle General Ledger, the Balancing segment of a GL income statement account string indicates ...

The audit report came a week before the S.C. Attorney ... Walls reported the following findings: • The general ledger was not reviewed or balanced monthly, which lead to incorrect postings ...