What is the usual order of accounts in the general ledger?

assets, liabilities, common stock, retained  earnings, dividends, revenues, and expenses

Explanation:

General Ledger accounts are prepared to sort and summarize various accounts.

The order followed while presenting general ledger accounts has balance sheet items i.e assets and liabilities presented first followed with income statement items.

Assets and liabilities come first. Assets refer to items of value or something that yields future benefits. Liabilities refer to obligations which are owed and need to be discharged in future.

Retained earnings refer to retained profits which are pumped back into the business.

Revenues and expenses are costs or incomes arising out of routine business activities.

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