The general ledger is an internal report that lists all the accounts and their balances and is used to check that total debits equals total credits.

Name: The general ledger is an internal report that lists all the accounts and their balances and is used to check that total debits equals total credits.
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The trial balance is an internal report that lists all the accounts and their balances and is used to check that total debits equals total credits.

The General Ledger Is an Internal Report That Lists All