This document contains step by step information on creation of General Ledger Master Data in SAP Financials. 

This document contains explanation on various fields available in the Master Data.

Read through the document. Also don't forget to go through the youtube video by me on General Ledger Master Data.

Read through the following User Manual of Cash Journal in SAP Finance

Read through the manual of Asset Accounting in SAP Finance

Read through the User Manual for General Ledger Accounting in SAP Finance