ledger book
Financial record keeper
A ledger book is a bound volume for recording financial transactions, with columns for dates, descriptions, debits, and credits.
Before computerized accounting, businesses kept their accounts in physical ledger books: The accountant opened the leather-bound ledger book and entered the day's receipts.
Now largely replaced by software, though some small businesses still maintain paper ledgers.
- accountingMaintaining financial records
- journalRecord of daily events
- balanceSteadiness or amount owed
- trial balanceBookkeeping accuracy test
- balance sheetAssets-liabilities-equity report
entries · debit · credit · columns · ink · red ink · quill · bookkeeper · bean counter · figures · records · transactions · pages · bound · leather · spreadsheet · audit · tally
- vintage officetypewriter, adding machine, mimeograph, dictaphone, Rolodex
- Analog Eratypewriter, rotary phone, record player, phonograph, turntable