Answer:
General Ledgers.
Chart of Accounts.
Explanation:
Collectively, all of the accounts in the accounting system are referred to as the General Ledgers.
The list of accounts in an accounting system (often together with their numbers) is called the Chart of Accounts.
General ledger is the any account of asset, capital, liabilities, income and expense. It carries the accounting posting and balances.
Chart of Accounts is the list of all the general Ledger in the accounting system.
