Skip to content
Dictionary by pitch.dog
Financial statements & accounting records · Core

General ledger

Also called: GL

ELI5

The central accounting record containing classified transactions and account balances.

Used in conversation

“Finance will reconcile general ledger before the board pack goes out.”

Pitch context

You will see “General ledger” in financial models, budgets, board packs and investor materials when the discussion reaches financial statements & accounting records.

Why it matters: It helps a reader interpret financial statements & accounting records without confusing the measure, decision, role or evidence being discussed.

When the words have to travel

Need an investor or company deck?

Bring the business, the evidence or the half-formed ask. We help it travel beyond the spreadsheet.

See how pitch.dog can help
Sources & evidence · 4

Direct term-level sources and supporting source families.