account book

Synonyms:

book, book of account, ledger, leger

Types:

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cost ledger

ledger showing the accumulated costs classified in various ways

general ledger

the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)

subsidiary ledger

details of an account supporting the amount stated in the general ledger

daybook, journal

a ledger in which transactions have been recorded as they occurred

Type of:

record

a document that can serve as legal evidence of a transaction