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GL Accountant Job Description

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A general ledger accountant works under the supervision of an accounting manager, recording operating transactions in subsidiary ledgers and general ledgers. Most general ledger accountants hold a bachelor's degree in accounting or auditing.

Nature of the Work

A general ledger accountant, otherwise known as a GL accountant, records transactions by debiting and crediting financial accounts, such as assets, liabilities, revenues, expenses and equity. She also prepares ledger reports at the end of each month or quarter.


A four-year accounting degree is necessary for a GL accountant position. A junior GL accountant may have a lower degree, such as a high school diploma or an associate's degree in a finance-related field.


Salary levels for GL accountants depend on seniority, academic credentials and professional certifications. In 2010, a general ledger accountant earns a median salary of $54,000, according to the career information website

Career Development

A GL accountant can improve his career growth opportunities by seeking a certified public accountant license. Within a few years, an experienced and effective GL accountant can become an accounting manager.

Working Conditions

A GL is generally busy at the end of the month preparing ledger reports, such as balance sheets, income statements, statements of cash flows and equity statements. She generally works normal business hours, Monday through Friday.

2016 Salary Information for Accountants and Auditors

Accountants and auditors earned a median annual salary of $68,150 in 2016, according to the U.S. Bureau of Labor Statistics. On the low end, accountants and auditors earned a 25th percentile salary of $53,240, meaning 75 percent earned more than this amount. The 75th percentile salary is $90,670, meaning 25 percent earn more. In 2016, 1,397,700 people were employed in the U.S. as accountants and auditors.