{"id":3254,"date":"2023-01-26T10:15:00","date_gmt":"2023-01-26T15:15:00","guid":{"rendered":"https:\/\/sagestaging.wpengine.com\/en-us\/blog\/?post_type=sage_glossary&#038;p=1680"},"modified":"2026-07-27T11:21:02","modified_gmt":"2026-07-27T15:21:02","slug":"what-is-a-general-ledger","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/en-us\/blog\/glossary\/what-is-a-general-ledger\/","title":{"rendered":"What is a general ledger?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/glossary\/\" class=\"entry-header__link\">Glossary definition<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tWhat is a general ledger?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"What is a general ledger?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-us\/blog\/glossary\/what-is-a-general-ledger\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<p class=\"wp-block-paragraph\">Whether you&#8217;re preparing financial statements, reviewing business performance, or managing day-to-day accounting tasks, accurate financial records are essential.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The challenge is not simply collecting financial data, but organizing it in a way that makes it easy to understand, analyze, and use.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The general ledger helps businesses achieve this by bringing financial information together into a structured system. It serves as a central source of financial data that supports accounting processes, reporting requirements, and ongoing financial management.<\/p>\n\n\n<section id=\"key-takeaways\" class=\"wp-block-sage-key-takeaways\"><div class=\"sage-key-takeaways__inner\"><h2 class=\"wp-block-heading has-h-3-font-size\">Key takeaways<\/h2>\n<ul class=\"wp-block-list\">\n<li>A general ledger (GL) is the central record of a company&#8217;s financial transactions and account balances.<\/li>\n\n\n\n<li>The general ledger provides a consolidated view of financial activity and serves as the foundation of the accounting system.<\/li>\n\n\n\n<li>General ledgers organize transactions into assets, liabilities, equity, revenue, and expense accounts.<\/li>\n\n\n\n<li>Businesses use general ledgers to support financial reporting, reconciliation, audits, and financial visibility.<\/li>\n\n\n\n<li>Transactions are typically recorded in journals before being posted to the general ledger<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n<h3 id=\"h-here-s-what-we-ll-cover\" class=\"wp-block-heading\">Here&#8217;s what we&#8217;ll cover<\/h3>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-what-is-a-general-ledger\" data-level=\"2\">What is a general ledger?<\/a><\/li><li><a href=\"#h-what-is-a-general-ledger-code\" data-level=\"2\">What is a general ledger code?<\/a><\/li><li><a href=\"#h-general-ledger-versus-trial-balance-versus-balance-sheet\" data-level=\"2\">General ledger versus trial balance versus balance sheet<\/a><\/li><li><a href=\"#h-what-is-a-general-ledger-process\" data-level=\"2\">What is a general ledger process?<\/a><\/li><li><a href=\"#h-example-of-a-general-ledger-entry\" data-level=\"2\">Example of a general ledger entry<\/a><\/li><li><a href=\"#h-what-is-general-ledger-reconciliation\" data-level=\"2\">What is general ledger reconciliation?<\/a><\/li><li><a href=\"#h-how-does-the-general-ledger-integrate-with-financial-reporting\" data-level=\"2\">How does the general ledger integrate with financial reporting?<\/a><\/li><li><a href=\"#h-how-does-the-general-ledger-relate-to-other-ledgers\" data-level=\"2\">How does the general ledger relate to other ledgers?<\/a><\/li><li><a href=\"#h-what-is-a-ledger-account-and-how-is-it-used\" data-level=\"2\">What is a ledger account and how is it used?<\/a><\/li><li><a href=\"#h-essential-components-of-a-ledger-account\" data-level=\"2\">Essential components of a ledger account<\/a><\/li><li><a href=\"#h-how-to-create-and-manage-ledger-accounts\" data-level=\"2\">How to create and manage ledger accounts<\/a><\/li><li><a href=\"#h-what-types-of-accounts-are-included-in-a-general-ledger\" data-level=\"2\">What types of accounts are included in a general ledger?<\/a><\/li><li><a href=\"#h-why-does-the-general-ledger-matter\" data-level=\"2\">Why does the general ledger matter?<\/a><\/li><li><a href=\"#h-faqs-about-general-ledgers\" data-level=\"2\">FAQs about general ledgers<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-what-is-a-general-ledger\" class=\"wp-block-heading\">What is a general ledger?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A general ledger, or GL, is the central record of a company&#8217;s financial transactions and account balances. It brings together financial information from across the business, providing the data needed to track activity, support reporting, and maintain accurate financial records.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The general ledger forms the foundation of the accounting system by organizing transactions into individual accounts and providing a consolidated view of financial activity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As transactions occur, information from source documents such as invoices and receipts is first recorded in journals and then posted to the general ledger. Understanding the differences between a <a href=\"https:\/\/www.sage.com\/en-us\/blog\/general-ledger-vs-general-journal\/\">general journal vs general ledger<\/a> can help clarify how financial transactions move through the accounting process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By consolidating financial information into a single system, the GL supports key financial reports such as the balance sheet and income statement while helping businesses maintain consistency, accuracy, and visibility across their financial operations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The GL typically includes five account types:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Assets (e.g. cash, inventory, accounts receivable)<\/li>\n\n\n\n<li>Liabilities (e.g. loans, accounts payable)<\/li>\n\n\n\n<li>Equity (e.g. retained earnings, capital contributions)<\/li>\n\n\n\n<li>Revenue (e.g. sales income, service fees)<\/li>\n\n\n\n<li>Expenses (e.g. rent, salaries, utilities)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The GL can be maintained manually or digitally and is often integrated with accounting software to help streamline financial management.<\/p>\n\n\n\n<h2 id=\"h-what-is-a-general-ledger-code\" class=\"wp-block-heading\">What is a general ledger code?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">General ledger codes are numerical identifiers assigned to accounts for organization and reference. By giving each account a unique code, businesses can categorize transactions more efficiently, maintain consistent records, and simplify financial reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accounts receivable\u2014GL code: 105<\/li>\n\n\n\n<li>Electric bills\u2014GL code: 203<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">GL codes vary by company and industry, often following a structured numbering system to categorize transactions. For example, asset accounts might range from 100-199, while expenses could be 500-599.<\/p>\n\n\n\n<h2 id=\"h-general-ledger-versus-trial-balance-versus-balance-sheet\" class=\"wp-block-heading\">General ledger versus trial balance versus balance sheet<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s easy to confuse the general ledger with the trial balance and balance sheet. While these records are closely related, they serve different purposes in the accounting process.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Record<\/th><th class=\"has-text-align-left\" data-align=\"left\">Purpose<\/th><\/tr><\/thead><tbody><tr><td><strong>General ledger<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">A detailed record of all financial transactions across every account.<\/td><\/tr><tr><td><strong>Trial balance<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">A summary of general ledger balances at a specific point in time used to verify that total debits and credits are equal.<\/td><\/tr><tr><td><strong>Balance sheet<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">A financial statement that reports a company\u2019s assets, liabilities, and equity at a given point in time.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-what-is-a-general-ledger-process\" class=\"wp-block-heading\">What is a general ledger process?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The general ledger process refers to the structured method that records financial transactions and organizes them into accounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To do this, you\u2019d need to follow these key steps:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Record transactions:<\/strong> Each financial transaction is first logged in a journal as soon as it occurs, with essential details such as the date, amount, and accounts affected.<\/li>\n\n\n\n<li><strong>Categorize transactions:<\/strong> Each transaction is assigned to the appropriate account (for example, cash, sales, or accounts payable) based on the <a>company&#8217;s<\/a> <a href=\"https:\/\/www.sage.com\/en-us\/blog\/chart-of-accounts\/\">chart of accounts<\/a>.<\/li>\n\n\n\n<li><strong>Post entries to the general ledger:<\/strong> Transactions from the journal are transferred to the general ledger, ensuring an up-to-date financial record.<\/li>\n\n\n\n<li><strong>Summarize account balances:<\/strong> The ledger consolidates financial activity and forms the basis for financial reports such as the balance sheet and income statement.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"h-example-of-a-general-ledger-entry\" class=\"wp-block-heading\"><strong>Example of a general ledger entry<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This example illustrates double-entry accounting, where each transaction is recorded as both a debit and a corresponding credit.<\/p>\n\n\n\n<figure class=\"wp-block-table alignfull\"><table class=\"has-fixed-layout\"><thead><tr><th>Date<\/th><th>Account<\/th><th>GL code<\/th><th>Debit<\/th><th>Credit<\/th><th>Description<\/th><\/tr><\/thead><tbody><tr><td>01\/10\/2025 &nbsp;<\/td><td>Cash<\/td><td>101<\/td><td>2,000<\/td><td>\u2013<\/td><td>Client payment received<\/td><\/tr><tr><td>01\/10\/2025<\/td><td>Sales revenue<\/td><td>400<\/td><td>\u2013<\/td><td>2,000<\/td><td>Revenue from services<\/td><\/tr><tr><td>02\/10\/2025<\/td><td>Rent expense<\/td><td>600<\/td><td>1,200<\/td><td>\u2013<\/td><td>Office rent payment<\/td><\/tr><tr><td>02\/10\/2025<\/td><td>Bank account<\/td><td>102<\/td><td>\u2013<\/td><td>1,200<\/td><td>Rent paid<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-what-is-general-ledger-reconciliation\" class=\"wp-block-heading\">What is general ledger reconciliation?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-us\/blog\/general-ledger-reconciliation\/\">General ledger reconciliation<\/a> is the verification step that ensures the accuracy of recorded transactions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">During reconciliation, you would compare the general ledger&#8217;s account balances with external financial records to identify and correct discrepancies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The reconciliation process involves:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Gather supporting documents:<\/strong> collect bank statements, invoices, receipts, and financial reports for each account.<\/li>\n\n\n\n<li><strong>Compare balances:<\/strong> cross-check the general ledger\u2019s recorded transactions against external records to spot errors or missing entries.<\/li>\n\n\n\n<li><strong>Investigate discrepancies:<\/strong> if amounts don\u2019t match, determine whether they\u2019re due to errors, omissions, or timing differences (e.g. outstanding checks).<\/li>\n\n\n\n<li><strong>Adjust records:<\/strong> correct errors by posting adjustments to the general ledger, ensuring the financial statements reflect accurate data.<\/li>\n\n\n\n<li><strong>Document findings:<\/strong> maintain records of the reconciliation process to support audits and compliance with accounting regulations.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"h-how-does-the-general-ledger-integrate-with-financial-reporting\" class=\"wp-block-heading\">How does the general ledger integrate with financial reporting?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The general ledger integrates with financial reporting by consolidating financial transactions into a single record that can be used to prepare statements such as the balance sheet and income statement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses often use a <a href=\"https:\/\/www.sage.com\/en-us\/blog\/how-to-read-a-general-ledger-report\/\">general ledger report<\/a> to review account activity and support the preparation of financial statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the double-entry accounting system, each transaction affects at least two accounts, helping ensure that Assets = Liabilities + Equity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A business owner invests capital \u2192 <strong>equity ledger<\/strong> records the investment as a credit, while the <strong>cash ledger<\/strong> logs a debit.<\/li>\n\n\n\n<li>The company purchases inventory \u2192 <strong>inventory ledger<\/strong> logs an increase (credit), while the <strong>cash ledger<\/strong> records a decrease (debit).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">By centralizing financial activity, the general ledger provides a comprehensive view of a company&#8217;s financial position and supports <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/ledger-accounting\/\">general ledger accounting<\/a> processes such as reporting, reconciliation, and financial analysis.<\/p>\n\n\n\n<h2 id=\"h-how-does-the-general-ledger-relate-to-other-ledgers\" class=\"wp-block-heading\">How does the general ledger relate to other ledgers?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Your general ledger serves as the central hub in a company\u2019s accounting system, summarizing data from various subsidiary ledgers (or sub-ledgers).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Accounts receivable ledger:<\/strong> tracks customer payments and outstanding balances. Smaller businesses may choose to <a href=\"https:\/\/www.sage.com\/en-us\/blog\/create-accounts-receivable-ledger-excel\/\">create an accounts receivable ledger in Excel<\/a> before adopting dedicated accounting software.<\/li>\n\n\n\n<li><strong>Accounts payable ledger:<\/strong> records amounts owed to suppliers and supports processes such as managing your <a href=\"https:\/\/www.sage.com\/en-us\/blog\/accounts-payable-journal-entry\/\">accounts payable journal entries.<\/a><\/li>\n\n\n\n<li><strong>Inventory ledger:<\/strong> logs stock levels and movements.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/en-us\/blog\/subledger-vs-general-ledger\/\"><strong>Subledger<\/strong><\/a><strong><u>:<\/u><\/strong> detailed records that support specific general ledger accounts.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The GL also includes a control account, which consolidates balances from subsidiary ledgers to maintain a streamlined financial overview.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maintaining strong <a href=\"https:\/\/www.sage.com\/en-us\/blog\/the-essential-guide-to-sub-ledger-accuracy-and-integration\/\"><strong>subledger accuracy and integration<\/strong><\/a> helps ensure information flows correctly into the general ledger.<\/p>\n\n\n\n<h2 id=\"h-what-is-a-ledger-account-and-how-is-it-used\" class=\"wp-block-heading\">What is a ledger account and how is it used?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A ledger account is a specific category within the general ledger that tracks financial transactions related to a particular item, such as cash, sales, or expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Each account provides:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Transaction tracking<\/strong>: a record of all related financial activity that affects the account.<\/li>\n\n\n\n<li><strong>Balancing<\/strong>: ensures total debits and credits match. If the two sums are not equal, then there has been an error in the accounting process.<\/li>\n\n\n\n<li><strong>Financial analysis<\/strong>: supports reconciliation, auditing, and reporting by providing a detailed record of account activity, including written explanations of what happened, when it happened, and why it happened.<\/li>\n\n\n\n<li><strong>Statement preparation: <\/strong>aggregates data for balance sheets and income statements.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-essential-components-of-a-ledger-account\" class=\"wp-block-heading\">Essential components of a ledger account<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Although there are many types of ledger accounts, the basic components within each record are generally the same.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A ledger account typically includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Account name<\/strong>: the title of the account (e.g. cash, accounts payable).<\/li>\n\n\n\n<li><strong>Account number<\/strong>: a unique identifier for the account.<\/li>\n\n\n\n<li><strong>Date<\/strong>: the date the transaction occurred.<\/li>\n\n\n\n<li><strong>Description<\/strong>: a brief explanation of the transaction, such as the purpose of the exchange and who was involved.<\/li>\n\n\n\n<li><strong>Debit and credit columns<\/strong>: track changes in financial position.<\/li>\n\n\n\n<li><strong>Balance: <\/strong>the running total of the account after each transaction.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-how-to-create-and-manage-ledger-accounts\" class=\"wp-block-heading\">How to create and manage ledger accounts<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-creating-and-maintaining-ledger-accounts-helps-ensure-financial-transactions-are-recorded-accurately-and-organized-consistently-within-the-general-ledger\">Creating and maintaining ledger accounts helps ensure financial transactions are recorded accurately and organized consistently within the general ledger.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The basic steps for creating and managing ledger accounts are:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Classify transactions:<\/strong> determine the correct category for each transaction when logging it in the journal.<\/li>\n\n\n\n<li><strong>Assign an account number:<\/strong> use a structured numbering system to categorize different types of accounts (e.g. revenue, liabilities, expenses).<\/li>\n\n\n\n<li><strong>Post transactions to the ledger:<\/strong> once recorded in the journal, transactions are transferred to the appropriate ledger account.<\/li>\n\n\n\n<li><strong>Update account balances:<\/strong> after every transaction, the ledger account balance is recalculated to ensure accuracy.<\/li>\n\n\n\n<li><strong>Review and reconcile regularly:<\/strong> check for discrepancies and verify that ledger balances match supporting financial documents.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"h-what-types-of-accounts-are-included-in-a-general-ledger\" class=\"wp-block-heading\">What types of accounts are included in a general ledger?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">General ledger accounts are typically grouped into five categories: assets, liabilities, equity, revenue, and expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">General ledger accounting organizes these categories to support reporting and analysis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While the fundamental principles of keeping a ledger are the same for all businesses, the scope and complexity of each ledger can vary depending on the size of your company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Smaller businesses can generally manage their financial tracking through the general ledger alone, or just with a few ledger accounts, because they handle a smaller volume of transactions and typically have simpler financial structures.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, businesses with high transaction volumes, larger corporations, and multinational companies may have multiple revenue accounts for different product lines or regions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There may also be separate expense accounts for different departments or business units, and separate asset and liability accounts for different types of assets or debts (e.g. short-term versus long-term).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Some of the most common types of ledger accounts include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>General ledger: <\/strong>the complete collection of all ledger accounts, summarizing all of your business\u2019s financial activities.<\/li>\n\n\n\n<li><strong>Assets: <\/strong>all resources owned by your business (e.g. cash, property, machinery, accounts receivable, inventory).<\/li>\n\n\n\n<li><strong>Liabilities: <\/strong>obligations and debt that you owe to others (e.g. loans payable, accounts payable).<\/li>\n\n\n\n<li><strong>Equity: <\/strong>the owner\u2019s investment in your operation (e.g. capital, retained earnings).<\/li>\n\n\n\n<li><strong>Revenue: <\/strong>income earned from your operations (e.g. sales revenue, service income).<\/li>\n\n\n\n<li><strong>Expenses: <\/strong>costs incurred in generating revenue (e.g. rent expense, utilities expense, salaries, taxes).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In many small businesses, taxes are recorded within expense accounts as line items such as property tax, sales tax, or income tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Larger organizations may maintain separate tax ledgers to gain more detailed visibility into how taxes affect profitability.<\/p>\n\n\n\n<h2 id=\"h-why-does-the-general-ledger-matter\" class=\"wp-block-heading\">Why does the general ledger matter?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Your general ledger is a crucial tool as it supports many core business activities, processes, and responsibilities, including accurate financial reporting and transparency, audits, and regulatory compliance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Key benefits include:<\/p>\n\n\n\n<h3 id=\"h-ensuring-accuracy-in-financial-reporting\" class=\"wp-block-heading\">Ensuring accuracy in financial reporting<strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The ledger account format helps ensure the accuracy of financial statements such as the income statement and balance sheet by organizing financial data into a consistent and structured record.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Because transactions are categorized and recorded systematically, businesses can produce more reliable reports and identify potential errors early on.<\/p>\n\n\n\n<h3 id=\"h-facilitating-audits-and-compliance\" class=\"wp-block-heading\">Facilitating audits and compliance<strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ledger entries form the backbone of the data you need for audits, tax filings, and adherence to financial regulations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Because every transaction is recorded and categorized in a structured format, the general ledger provides a clear audit trail that helps organizations verify financial information, support compliance requirements, and respond more efficiently to audit requests.<\/p>\n\n\n\n<h3 id=\"h-supporting-business-analysis-and-forecasting\" class=\"wp-block-heading\">Supporting business analysis and forecasting<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ledger accounts are central to analyzing performance, spotting trends, and making informed financial forecasts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your management team may pinpoint areas for general improvement in the income statement, and can then refer to specific ledgers to identify the causes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That\u2019s a key step for determining how to proceed.<\/p>\n\n\n\n<h3 id=\"h-financial-transparency\" class=\"wp-block-heading\">Financial transparency<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ledger accounts provide visibility into cash flow, expenses, liabilities, and other financial activities, supporting transparency and accountability across the business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, if the balance sheet shows unexpected changes (e.g. a sudden spike in liabilities or a drop in cash) your team can consult the related ledger accounts to identify the exact transactions causing the issue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Understanding the general ledger is fundamental to maintaining accurate financial records and ensuring the financial health of your business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By leveraging <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/financial-management\/\">financial management software<\/a>, businesses can streamline the recording and tracking of financial transactions, making it easier to generate accurate reports and gain actionable insights.<\/p>\n\n\n\n<h2 id=\"h-faqs-about-general-ledgers\" class=\"wp-block-heading\">FAQs about general ledgers<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1785165248679\"><strong class=\"schema-faq-question\">Can small businesses use general ledgers?<\/strong> <p class=\"schema-faq-answer\">Yes. Small businesses use general ledgers to track income, expenses, assets, and liabilities.<br>While some businesses maintain ledgers manually, many use accounting software to automate transaction recording, reporting, and account reconciliation.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1785165263039\"><strong class=\"schema-faq-question\">How often should a general ledger be updated?<\/strong> <p class=\"schema-faq-answer\">A general ledger should be updated whenever financial transactions occur. Many businesses record transactions daily, while accounting software can automatically post entries and keep ledger balances current in real time.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1785165279286\"><strong class=\"schema-faq-question\">What GL accounts are commonly used for payroll?<\/strong> <p class=\"schema-faq-answer\">Payroll-related GL accounts often include wages and salaries expense, payroll tax expense, payroll liabilities, and cash accounts. The exact accounts used depend on a company&#8217;s accounting structure and reporting requirements.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1785165285973\"><strong class=\"schema-faq-question\">Who is responsible for maintaining a general ledger?<\/strong> <p class=\"schema-faq-answer\">Responsibility for maintaining the general ledger typically falls to accountants, bookkeepers, controllers, or finance teams. In smaller businesses, owners may manage the ledger themselves, while larger organizations often use dedicated accounting staff and software systems.<\/p> <\/div> <\/div>\n\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this term<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/accountants\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAccountants\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/accounting-101\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAccounting 101\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/business-intelligence\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tBusiness intelligence\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/cash-flow\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCash Flow\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-27781 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-accounting-101 tag-cash-flow tag-sage-accounting business_type-small-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0546-1214x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0546-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0546-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0546-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-02T10:25:52-04:00\">September 2, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/what-is-cash-basis-accounting\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tCash basis accounting explained: Pros, cons, and examples\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tWhether you&#8217;re a freelancer or a small business owner, cash basis accounting is probably closer to how you already think about money than you realize. Here&#8217;s how it actually works, where it falls short, and how to tell if it&#8217;s still the right fit as your business grows.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-27788 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-accounting-101 tag-cash-flow tag-sage-accounting business_type-small-business business_type-growing-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/is-accounts-receivable-an-asset\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/08\/BrandShootLDN_Jul2022_TechSoftware_0015-Final-684x384.jpeg\" class=\"card-post__image\" alt=\"A woman working on her desktop computer in an office.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/08\/BrandShootLDN_Jul2022_TechSoftware_0015-Final-684x384.jpeg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/08\/BrandShootLDN_Jul2022_TechSoftware_0015-Final-768x432.jpeg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/08\/BrandShootLDN_Jul2022_TechSoftware_0015-Final-1440x810.jpeg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-02T09:29:07-04:00\">September 2, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tIs accounts receivable an asset or liability? Why does it matter?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30337 post type-post status-publish format-standard has-post-thumbnail hentry category-accountants category-money-matters tag-accountants tag-accounting-101 tag-boss-your-business tag-business-intelligence tag-business-strategy tag-cash-flow tag-growing-a-business tag-small-business tag-starting-a-business tag-tax business_type-small-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/what-is-petty-cash\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1022379466-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1022379466-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1022379466-768x432.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1022379466-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-02T07:25:41-04:00\">September 2, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">14 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is petty cash?\u00a0A complete guide\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-27772 post type-post status-publish format-standard has-post-thumbnail hentry category-accountants category-money-matters tag-accountants tag-accounting-101 tag-cash-flow business_type-small-business business_type-accountants industry-nonprofit\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/general-ledger-reconciliation\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0726-original-684x384.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0726-original-684x384.jpeg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0726-original-768x512.jpeg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0726-original-1214x810.jpeg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-02T06:32:42-04:00\">September 2, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">14 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tGeneral ledger reconciliation: A complete guide\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-29480 post type-post status-publish format-standard has-post-thumbnail hentry category-accountants category-money-matters category-strategy-legal-operations tag-accounting-101 tag-cash-flow tag-sage-accounting tag-tax business_type-small-business business_type-growing-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/accrued-expenses-vs-accounts-payable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-529793801-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-529793801-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-529793801-768x575.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-529793801-1081x810.jpg 1081w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-02T04:37:41-04:00\">September 2, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat are accrued expenses? A guide for growing businesses\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Learn what a general ledger is, why it serves as the foundation of the accounting system, and how businesses use it to track financial activity, support reporting, and maintain accurate records.<\/p>\n","protected":false},"author":102,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[2,110,4,299],"class_list":["post-3254","sage_glossary","type-sage_glossary","status-publish","hentry","tag-accountants","tag-accounting-101","tag-business-intelligence","tag-cash-flow"],"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice US","distributor_original_site_url":"https:\/\/www.sage.com\/en-us\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/sage_glossary\/3254","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/users\/102"}],"version-history":[{"count":3,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/sage_glossary\/3254\/revisions"}],"predecessor-version":[{"id":37307,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/sage_glossary\/3254\/revisions\/37307"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/media?parent=3254"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/tags?post=3254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}