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English definition of “purchase ledger”

purchase ledger

noun [C]
 
 
( also bought ledger) UK ACCOUNTING
the part of a company's accounts that shows money it owes for goods and services that it has bought in a particular period: By recording payments you have made in the purchase ledger, you will be able to identify the amount unpaid.
(Definition of purchase ledger from the Cambridge Business English Dictionary © Cambridge University Press)
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