Ledger

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A Ledger is a transaction database for recording and totaling monetary transactions by monetary account.



References

2014

  • (Wikipedia, 2014) ⇒ http://en.wikipedia.org/wiki/ledger Retrieved:2014-6-28.
    • A ledger is the principal book or computer file for recording and totaling monetary transactions by account, with debits and credits in separate columns and a beginning balance and ending balance for each account.