Ledger

Macon-Knoxville, GA Store Ledger, 1825–1831.

A ledger[a] is a book or collection of accounts in which accounting transactions are recorded. Each account has:

  • an opening or brought-forward balance;
  • a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page)
  • and an ending or closing, or carry-forward, balance.


Cite error: There are <ref group=lower-alpha> tags or {{efn}} templates on this page, but the references will not show without a {{reflist|group=lower-alpha}} template or {{notelist}} template (see the help page).


From Wikipedia, the free encyclopedia · View on Wikipedia

Developed by Nelliwinne