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 [[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 ]]

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