General ledger
Every journal entry, every account, and the trial balance underneath every statement.
The general ledger is the record everything else is derived from. Statements are views of it. If a statement looks wrong, this is where the answer is.
Entries are double entry and balanced at the point of creation. An unbalanced entry cannot be saved, so the trial balance cannot drift.
Where everything sits
How to work this page
Any figure on any statement opens to the entries that produced it. That path is the fastest way to answer why a number changed.
Accruals, reclassifications and corrections. Every manual entry requires a memo, because a manual entry without an explanation is the thing auditors ask about.
Every balance sheet account with a statement behind it should agree with that statement. Unreconciled differences are listed rather than left to accumulate.
Closing locks the entries in it. Anything after that is an adjusting entry with its own record, which preserves what the statements said at the time they were issued.
On a phone
Every figure from the desktop appears here, stacked rather than reduced. Tables scroll inside themselves so the page never moves sideways, and figures keep their separators and their alignment at every width.
Questions people actually ask
No. You reverse it and post the correct one. The reversal and the correction both stay visible, which is the whole point of a ledger.
Yes, with a role that can read everything and post adjusting entries without touching payments or payroll.