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Ledger in accounting: Process, example free template In accounting, a ledger is a book or digital file that stores bookkeeping entries, categorizing and recording all financial transactions It’s a core component of the accounting process, providing a structured way to track and analyze financial information
Ledger definition — AccountingTools A ledger is a book or database in which double-entry accounting transactions are stored and summarized The information stored in a ledger comes from a source document, such as cancelled checks, credit memos, deposit slips, expense reports, invoices, material requisition forms, purchase orders, time cards, and sales receipts