A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.

股票分割不改变任何分类账账户的余额，因此，在普通日记账中仅通过一个备忘分录记录该业务。

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The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.

明细分类账户的余额之和等于总分类账中其统驭性账户的余额。

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Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.

编制调整后试算表，再次证明在分类账中的借项与贷项相等。

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Think of it like the ledger of your personal checkbook, which shows money coming in, money going out and the remaining balance.

WSJ: Small Business Accounting 101: How to Keep Financial Records