What is a General Ledger in Accounting?

We contacted one of the best CPA firms in south Denver for clarification:

Overview: All of a company's accounts are contained in a book called a general ledger, or simply a ledger.

The ledger is just a group of actual accounts.

• Balance sheet accounts are classified as assets, liabilities, and owners equity.
• Income statement accounts are classified as revenues or expenses.
• Each account is customarily listed on a separate page in the general ledger in the order in which they appear in the financial statements.
• A listing of all the accounts, with the respective account numbers, is called a chart of accounts. Each account has a separate page in the manual general ledger.

Special thanks to the Megger CPAs of South Denver for the answer.