A centralized listing of all financial transactions of the business. It includes all the transactions that have also been listed in more specialized subledgers devoted to particular types of transactions.
The ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts).
Sinonimi: leger | account book | book of account | book
ETYM Akin to Dutch legger layer, daybook (fr. leggen to lay, liggen to lie), Eng. ledge, lie. Related to Lie to be prostrate.
A record in which commercial accounts are recorded; SYN. leger, account book, book of account, book.