A general ledger chart of accounts list is a detailed record of all the accounts in an organization’s accounting system. It shows every account the business uses to record its financial transactions.

Here’s what it usually includes:
Account name (e.g., Cash, Accounts Receivable, Sales Revenue, Rent Expense)
Account number/code (for easier tracking and classification)

The general ledger list is organized into categories that follow the accounting equation:
Assets (what the business owns)
Liabilities (what the business owes)
Equity (owner’s value in the business)
Revenue (income earned)
Expenses (costs incurred)