English > ledger: 2 senses > noun 1, possession| Meaning | A record in which commercial accounts are recorded. |
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| Synonyms | leger, account book, 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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