The general ledger is the book used to list all the accounts established by an organization. 总分类帐是一本列出一个单位所设立的全部帐户的帐本。
In addition to the head accountant bookkeepers on the staff post the transaction in the various ledgers and guest accounts. 除会计主任外，会计人员中还有记帐员负责把各项收支金额记入分类帐和顾客帐户。
