Here's simple template from Microsoft:
http://office.microsoft.com/en-us/templates/TC011684391033.aspx. I wouldn't
really call it a general ledger; it does not really automate double entry
accounting. For about $200, you could buy QuickBooks Pro or Peachtree
Accounting. I think either of them - I'm familiar with both - would be a
much better solution. You might even take a look at Peachtree First
Accounting, which I believe sells for less than $100, and Quick Books may
also have one or more entry level programs for a lower price.