Ledger
Book registering economic transactions / From Wikipedia, the free encyclopedia
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For other uses, see Ledger (disambiguation).
A ledger[1] is a book or collection of accounts in which accounting transactions are recorded. Each account has:
- an opening or brought-forward balance;
- a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page)
- and an ending or closing, or carry-forward, balance.