general l ledger 总帐 ; 普通分类帐
The paper deduces the form and the operation method of pro memorial (L), journal ledger and branch account, which were prevalent in Venice 500 years ago.
演绎500年前流行于威尼斯的备忘簿、日记帐簿和分类帐簿的格式和操作方法，有助于重新认识《簿记论》的学术价值；
Every posting that is made in the subledgers generates a corresponding posting to the assigned G/L accounts. This ensures that the subledgers are always reconciled with the general ledger.
明细账上每笔核算都相应产生于总账中，这保证了明细账与总账的一致。
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