Back دفتر حسابات Arabic খতিয়ান Bengali/Bangla Kassenbuch German دفتر کل FA Reskontra Finnish खाता बही HI Դրամարկղային գիրք HY Buku besar ID Libro mastro Italian ಖಾತೆ ಪುಸ್ತಕ KN

Ledger

For other uses, see Ledger (disambiguation).
Macon-Knoxville Store Ledger, 1825-1831

A ledger[1] is a book or collection of accounts in which accounting transactions are recorded. Each account has:

  • an opening or brought-forward balance;
  • a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page)
  • and an ending or closing, or carry-forward, balance.
  1. ^ From the English dialect norms liggen or leggen, to lie or lay; in sense adapted from the Dutch substantive legger