The general ledger is the principal record of final entry for all financial transactions. In this record, all transactions that were listed chronologically in the general and special journals are classified under the specific accounts to which they apply. Each of the agency's controlling accounts is on separate pages. Controlling accounts are general accounts documenting all transactions with an agency's creditors or debtors for a particular activity. Each entry is listed as a debit or credit transaction, and includes the date, nature, and amount of transaction. In 1975, Fort Morgan came under the purview of the Alabama Historical Commission.
