Accounting Ledger

A Accounting Ledger is a ledger database of accounting ledger postings for specific bookkeeping accounts.

• AKA: GL Account Ledger.
• Context:
  • It can (typically) be a member of a General Ledger.
  • …
• Example(s):
  • a Cash Ledger, such as .
  • an Overtime Account Ledger, such as City of Sausalito's Overtime Account.
  • an Accounts Receivable Ledger, such as OpenGov's Accounts Receivable Account.
  • …
• Counter-Example(s):
  • a Bookkeeping Journal.
  • a Spending Department.
• See: Chart of Accounts, Books of Account, Expense Fund.

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