Workpapers

General Ledger Template

A detailed general ledger template for recording all financial transactions by account. Includes columns for date, account number, description, reference, debit, credit, and running balance calculated automatically via formula.

How to use this template

1

Set up your chart of accounts

Enter your account numbers and names in the Account No. and Account Name columns to match your chart of accounts.

2

Record transactions chronologically

Enter each transaction with the date, description, reference number, and debit or credit amount in the appropriate column.

3

Verify running balances

The Running Balance column calculates automatically as each row is entered. Verify balances match your ERP or source system.

4

Reconcile to subsidiary ledgers

For accounts with subledgers (AR, AP, inventory), confirm the GL balance matches the total of the subledger detail.

5

Archive at period end

Save a copy of the completed ledger as part of your period-end workpaper package for audit trail purposes.

Why use this template

  • Running balance formula eliminates manual adding and reduces errors
  • Consistent format makes reconciliation to ERP exports straightforward
  • Reference column links entries back to source documents for audit support
  • Works for any account type — assets, liabilities, revenue, or expenses

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