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General Ledger (GL) is the core of a company’s financial records. These records are a summary of ‘the books’, and serve as a permanent track of the history of all financial transactions since day one of the company or since system startup. The GL section will not be accessible to the average user. The CFO and accounting team will use it for creating and managing accounts, reconciling accounts, reconciling bank statements, correcting erroneous posts, and generating a wide range of financial reports.