Another Word For Ledger

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Meaning

The word "ledger" refers to a record-keeping book or digital document where financial transactions, such as sales and purchases, are systematically recorded. In accounting, a ledger serves as the main source of a company's financial history, allowing businesses and individuals to track their income and expenses over time. Each entry in a ledger typically contains details like date, description, and amount involved in the transaction.

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Etymology

The term "ledger" originates from the Middle English word "legere," meaning "to lay down." This reflects the way transactions are laid out or recorded in an organized manner.

Examples

  1. The accountant updated the ledger to reflect the most recent transactions from the past month.
  2. It's essential for businesses to maintain an accurate ledger for tax purposes.
  3. She double-checked the ledger entries to ensure there were no discrepancies between the sales and inventory records.