What financial document often includes the chart of accounts?

The general ledger is the correct choice because it serves as the central repository for all financial transactions of an organization. It organizes these transactions by account, which are outlined in the chart of accounts. The chart of accounts is essentially a systematic listing of all account titles and numbers used to organize financial data in the general ledger, allowing for easy categorization and reporting of financial information.

In contrast, while income statements and balance sheets summarize the financial performance and position of a company, respectively, they do not include a detailed account structure like the chart of accounts. The financial ledger can be a broader term that encompasses various ledgers, but it does not specifically imply the structured organization provided by the chart of accounts found in the general ledger. Thus, the general ledger is the key document that incorporates the chart of accounts and facilitates the tracking of financial transactions across different categories.