This tutorial outlines how to post general journal entries to the general ledger at the end of each month. It also shows how to close the ledger at the end of the reporting period as well as preparing a trial balance. Understand the purpose of what a trial balance is and the inherent limitations. This tutorial also covers what a chart of accounts is. In addition, a sample general ledger has been created in a separate downloadable file. Be sure to print this off and use it as a ledger template when at home or at school.