1. General ledger books are books that collect or control of all accounts of the business ledger. No matter what type of the account that is used to save changes to the asset, liability and owner's equity (capital) After logging into the general journal is composed of various assets, including accounts, 1) cash accounts bank account 2) a liability: accounts payable trade accounts, loans and 3) account owner's equity (capital), capital account, revenue account including: Expense account, etc.