Am Besten beschreibt ein Auszug aus der Kurzeschreibung das  Grundprinzip vom Ledger.

"The General Ledger is the heart of SQL-Ledger. Indeed, SQL-Ledger is designed to be as close as possible to a software equivalent of a paper-based accounting program (but with no difference between he General Ledger and General Journal).

In order to understand the principle of the General Ledger, one must have a basic understanding of the general process of bookkeeping using double-entry paper-based accounting systems.

Normally when a transaction would be recorded, it would first be recorded in the ”General Journal” which would contain detailed information about the transaction, notes, etc.

Then the entries from the General Journal would be transcribed to the General Ledger, where one could keep closer tabs on what was going on in each account.

In the general journal, all transactions are listed chronologically with whatever commentary is deemed necessary, while in the general ledger each account has its own page and transactions are recorded in a simple and terse manner.

The General Journal is the first place the transaction is recorded and the General Ledger is the last.

At the end of the accounting period, the GL transactions would be summarized into a trial balance and this would be used for creating financial statements and closing the books at the end of the year"