General Account

/ˈdʒɛnərəl əˈkaʊnt/

Definitions

  1. (n.) An accounting ledger or record that summarizes the financial transactions and balances of an organization or a specific fund.
    The company reviewed the general account to ensure all transactions were accurately recorded.
  2. (n.) A type of account maintained by an insurance company where policyholders' premiums and company assets are pooled and managed collectively.
    The insurer reported the solvency of its general account to the regulators.

Forms

  • general account

Commentary

Used primarily in accounting and insurance law; the term distinguishes from specialized or segregated accounts.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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