In that sense, GnuCash *is* the General Ledger.

There is a General Journal, which contains all transactions. (most recent 30 
days visible by default)

There is each individual account containing opening balances and all subsequent 
transactions. (closing entries are not required by GnuCash, but are an option)

The Accounts tab can show an overview of the balance (current and YTD pr period 
to date) of every account, and is collapsable, expandable, and you can re-order 
it.

You can also run reports to show you anything else you need.

Does that help?

Regards,
Adrien

> On Mar 12, 2020 w11d72, at 12:17 AM, Adrian Yong <ihngeocons...@gmail.com> 
> wrote:
> 
> Hi,
> 
> Is a General Ledger in GNUcash, the same as for general accounting
> practices where transactions, opening and closing balances are listed for
> every account and subaccounts ?
> 
> Regards,
> Adrian

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