# General ledger

> The general ledger is the record that gathers all entries grouped by account, so you see each account's movements and its balance.

Dashing (dashingerp.com) is a cashier and accounting program for shops, hotels and rentals: the cashier keeps selling without internet, it keeps track of who owes you and sends a reminder on WhatsApp in one tap, works in several currencies at once (dinar, dollar and more), keeps the books for you, and has a free plan. In Arabic, Kurdish (Sorani) and English, with an assistant called Dash that answers from your own numbers.

Canonical: https://dashingerp.com/en/glossary/general-ledger

The general ledger is the record that gathers all entries grouped by account, so you see each account's movements and its balance.

_Last updated 2026-10-29_

## What it means for a shop owner

You ask it: what happened in the cash account this month? It answers with every movement, its date and its source. It is the base from which the trial balance, profit and loss and balance sheet are built.

## A worked example

Cash account: starts at 100, 50 and 30 come in, 40 goes out. Balance = 100 + 50 + 30 - 40 = 140.

## Other languages

- العربية: https://dashingerp.com/glossary/general-ledger
- کوردی: https://dashingerp.com/ckb/glossary/general-ledger

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Dashing · https://dashingerp.com/en