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Algemene grootboek

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Die algemene grootboek is die middelpunt van enige boekhoustelsel. Dit bevat inligting oor elke transaksie waarby die besigheid betrokke is. Die inligting wat in die joernale opgeskryf is, moet na die grootboek oorgedra/oorgeboek word.

Die inligting wat in die joernale voorkom kan nie net daar gelaat word nie, aangesien dit baie lomp en omslagtig sal wees ná 'n paar maande. Die joernale word na die grootboek oorgeboek ten einde die inligting wat in die joernale voorkom, in die grootboek saam te vat of op te som sodat 'n geheelbeeld van die besigheid se sake verkry kan word.

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Algemene grootboek
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