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English definition of “ledger”

ledger

noun [C]     /ˈledʒər/ ACCOUNTING
a book or a computer document in which a company's accounts are recorded, especially the money it has spent and received: The loan appears not to have been entered in the ledger. ledger accounts/books/systems → See also bought ledger, creditors' ledger, debtors' ledger, general ledger, nominal ledger, personal ledger, purchase ledger, sales ledger
(Definition of ledger noun from the Cambridge Business English Dictionary © Cambridge University Press)
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