English > account book: 1 sense > noun 1, possessionMeaning | A record in which commercial accounts are recorded. |
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Synonyms | ledger, leger, book of account, book |
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Members | accounting, accounting system, method of accounting | A bookkeeper's chronological list of related debits and credits of a business |
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Narrower | cost ledger | ledger showing the accumulated costs classified in various ways |
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daybook, journal | A ledger in which transactions have been recorded as they occurred |
general ledger | The ledger that contains all of the financial accounts of a business |
subsidiary ledger | Details of an account supporting the amount stated in the general ledger |
Broader | record | A document that can serve as legal evidence of a transaction |
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Spanish | leger, libro mayor, libro |
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Catalan | leger, llibre major, llibre mestre, llibre |
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