This lesson discusses the ledger. It helps to watch the other prior lessons to get the full information.
Here is the entire series playlist:
   • Accounting Foundational Knowledge  

0:00 Brief review of concepts from lessons 6 and 7
1:37 Example from lesson 6 and 7
3:26 Overview of spreadsheets used in this video
5:13 Demonstration of copying from journal to ledger
22:05 Trial Balance

The spreadsheets fpr this video are available for free on my website:
newberryaccounting.com/downloads/

Disclaimer: This video is not intended to replace advice from your CPA or tax preparer.