Ledger

Definition:

A ledger is a physical collection of related financial information, such as revenues, expenditures, accounts receivable, and accounts payable. Ledgers used to be kept in books preprinted with lined ledger paper -- which explains why a business's financial info is often referred to as the "books" -- but are now commonly computer files that can be printed out.

Related terms:

Market Adjustment-Trading Securities account

Lease

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