if the operations are already entered into a general journal, why should we use a ledger?

submitted by Jess

Carson

Because the ledger organizes all the sub accounts in one place. You can see totals in the general ledger, and details in the subsidiary ledgers.

Jimbo Jones

The journal can give you a big picture overview. The ledgers let you see specific accounts individually. It's easier to get account details from a ledger, where you don't have to flip through all the other accounts.