What do you mean by Ledger?

Ledger is the principal book. It is the most important book in accounting system. It contains all the accounts (assets, liabilities, capital, revenue and expenses) to which the transactions recorded in the books of original entry are transferred. Ledger is the ultimate destination of all transactions. It is also called book of “final entry”. In ledger  the information is classified by nature and relevance. It may be maintained as bound book or loose leaf sheets or in floppy diskettes. : Adams Record Ledger, 8.25 x 10.75 Inches, Black ...

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“Ledger is a book of accounts which contains in a suitably classified form, the final and permanent record of trader’s transactions.” (V. G. Vickery)

“A ledger is the most important book of accounts and is the destination of the entries made in the subsidiary books.” (William Pickles)


“Ledger is the permanent storehouse of all the transactions.” (Fieldhouse Arther)

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