General Ledger
دفتر الأستاذ العام
📖 Definition
General Ledger (GL) is the master accounting record containing all financial transactions organized by account. Forms the basis for financial statements and reports.
In everyday Saudi accounting work, general ledger matters because it affects invoice accuracy, financial reporting, tax filing, or ZATCA compliance depending on the transaction.
📖 التعريف بالعربية
دفتر الأستاذ العام هو السجل المحاسبي الرئيسي الذي يحتوي على جميع المعاملات المالية منظمة حسب الحساب. يشكل أساس القوائم المالية والتقارير.
💡 Example
All journal entries post to the General Ledger, which then generates the trial balance and financial statements.
جميع قيود اليومية تُرحل إلى دفتر الأستاذ العام، الذي يُنتج منه ميزان المراجعة والقوائم المالية.
When this term matters
Invoices
Use the correct term and value before issuing ZATCA-compliant invoices or credit notes.
Reports
Map it to the right account, tax field, or compliance report to avoid reconciliation gaps.
Compliance
Keep the Arabic and English meaning aligned when working with auditors, ZATCA, or customers.
Automate General Ledger with Qeemah
Qeemah accounting software handles general ledger automatically, ensuring ZATCA compliance and reducing manual work.