What is a general ledger account?

A general ledger account is an account or record used to sort and store balance sheet and income statement transactions. Examples of general ledger accounts include the asset accounts such as Cash, Accounts Receivable, Inventory, Investments, Land, and Equipment. Examples of the general ledger liability accounts include Notes Payable, Accounts Payable, Accrued Expenses Payable, and Customer Deposits. Examples of income statement accounts found in the general ledger include Sales, Service Fee Revenues, Salaries Expense, Rent Expense, Advertising Expense, Interest Expense, and Loss on Disposal of Assets.

A general ledger account is an account or record used to sort and store balance sheet and income statements transactions

A book of final entry summarizing all of a company's financial transactions, through offsetting debit and credit accounts.  

The ledger provides a complete record of financial transactions over the life of the company. The ledger holds account information that is needed to prepare financial statements and includes accounts for assets, liabilities, owners' equity, revenues and expenses

A general ledger contains all the accounts for recording transactions relating to a company's assets, liabilities, owners' equity, revenue, and expenses

A general ledger (GL) is a chronological accounting record a business uses to keep track of financial transactions. Transactions are categorized and summarized into general ledger accounts.

It's the process that you record transactions, the base consists of the financial statements, for instance, Income statement, retained earnings statement and balance sheet. Each of these statements have an accounts such, assets, accounts receivable or accounts payable etc. So what have to be done is recording or analyzing the transactions and posting them in the ledger account for small example if you are gonna pay for the counter it records Cash will be debited and account receivable will be Credited. ( correct me if i am wrong) 

A general ledger account is an account or record used to sort and store balance sheet and income statement transactions. Examples of general ledger accounts include the asset accounts such as Cash, Accounts Receivable, Inventory, Investments, Land, and Equipment.