Final answer:
The organizational structure for the general ledger is provided by the chart of accounts, which is a systematic list of all the accounts used in a company's accounting system.
Step-by-step explanation:
The structure for the general ledger is provided by the chart of accounts. The chart of accounts is a comprehensive list of all accounts that are used in a company's accounting system, which are typically organized in the order of the accounting equation: assets, liabilities, equity, revenues, and expenses. This organization of accounts sets the foundation upon which transactions are recorded.
Special journals, while important, are used to record specific types of repetitive transactions and are not the structure of the general ledger. Source documents are the original records that contain the details of a transaction, used as the basis to record entries in the general ledger, but again, they do not provide its structural organization. General journals are books of original entry used to record transactions not suited for special journals but are more about capturing transaction details and not about ledger structure.
The chart of accounts is designed depending on the specific needs of the business but generally follows guidelines that enable the preparation of financial statements. Understanding the chart of accounts helps in understanding the flow of financial transactions through a business entity.