bank ledger
Financial transaction log
A bank ledger is the official record where a bank tracks all transactions for an account—deposits, withdrawals, interest, and fees.
Before computerization, these were physical books maintained by hand; now the term refers to the digital equivalent.
The discrepancy showed up when they reconciled the bank ledger.
- deposit slipBank transaction document
- account statementRecord of banking activity
- chart of accountsCategorized ledger structure
- opening balanceAmount when records begin
- check registerRecord of banking transactions
account number · balance sheet · income statement · cash flow statement · line item · audit trail · financial records · trial balance · closing the books · month end · bookkeeping · red ink · reconciliation · paper trail · accounts receivable
bank ledgerblack money
Illegally undeclared income
slush fund · unreported income · shadow economy · cooked books · hidden assets
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