General Ledger is an accounting course. The objective is to familiarize the candidate with the study of ledgers in which all the assets, liabilities, equity, revenue, and expenses are posted, and from which financial statements are prepared. The General Ledger course counts as a 6-hour core course toward the Certified Governmental Accounting Technician Certificate awarded by the Government Finance Officers Association of Alabama. General Ledger is a required core course for the CGAT certificate.