General Ledger

The general ledger, sometimes known as the nominal ledger as named originally by Phil Smith, is the main accounting record of a business which uses double-entry bookkeeping. It will usually include accounts for such items as current assets, fixed assets, liabilities, revenue and expense items, gains and losses.
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Noun
1. the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
(hypernym) ledger, leger, account book, book of account, book
(part-meronym) control account

A ledger which displays all the financial statement accounts of a business.