dido:public:ra:xapend:xapend.a_glossary:l:ledger
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dido:public:ra:xapend:xapend.a_glossary:l:ledger [2020/11/13 15:29] 157.55.39.218 ↷ Links adapted because of a move operation |
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| ===== Ledger ===== | ===== Ledger ===== | ||
| - | [[dido:public:ra:xapend:xapend.a_glossary| Return to Glossary ]] | + | [[dido:public:ra:xapend:xapend.a_glossary:start| Return to Glossary ]] |
| - | Ledger – is a collection of an entire group of similar accounts in double-entry bookkeeping. Also, called book of final entry, a ledger records classified and summarized financial information from journals (the 'books of first entry') as debits and credits, and shows their current balances. In manual accounting systems, a ledger is usually a loose-leaf binder with a separate page for each ledger account. In computerized systems, it consists of interlinked digital files, but follows the same accounting principles as the manual system. | + | A **Ledger** is a collection of an entire group of similar accounts in double-entry bookkeeping. Also, called book of final entry, a ledger records classified and summarized financial information from journals (the 'books of first entry') as debits and credits, and shows their current balances. In manual accounting systems, a ledger is usually a loose-leaf binder with a separate page for each ledger account. In computerized systems, it consists of interlinked digital files, but follows the same accounting principles as the manual system. |
| Source: [[http://www.investopedia.com/terms/g/generalledger.asp | Ledger ]] | Source: [[http://www.investopedia.com/terms/g/generalledger.asp | Ledger ]] | ||
dido/public/ra/xapend/xapend.a_glossary/l/ledger.1605299364.txt.gz · Last modified: 2020/11/13 15:29 by 157.55.39.218
