The General Ledger consists of all the control accounts for each subsidiary ledger (like your Accounts Receivable Ledger or your Payables Ledger) and all accounts that do not have a subsidiary ledger (office supplies, etc.) that are indicated on the Cash Disbursements, Cash Receipts and Petty Cash Registers.
The cash account will usually be a summary (i.e. monthly totals) of the cash disbursement and cash receipts register (checkbook).
The receivables (customers owing you money) control & payables (people you owe) control accounts lists sales/purchases made against cash received/paid. The general ledger will provide us with the balance of the amount of outstanding debtors/creditors.
General Ledger