ledgers

Books of accounts

Ledgers are books or records for keeping financial accounts.

Each transaction gets entered as a debit or credit, allowing businesses to track money flowing in and out.

The term extends to any systematic record: The team kept a ledger of wins and losses.

In construction, a ledger is a horizontal board attached to a wall to support joists or scaffolding.

bookkeeping

accounts

Records of transactions

credits · balances · double-entry · reconciliation · posting · trial balance · fiscal period · accruals · adjustments · bookkeeper

records

documentation

Written proof or instructions

archives · registration · inventory · tracking · historical records · paper trail · filing · notation · chronological · handwritten

finance

transactions

Exchanges of value

equity · invoices · expenses · revenue · profit · loss · cashflow · receivables · payables · depreciation

blockchain

distributed

Divided and given out

Bitcoin · Ethereum · nodes · consensus · hash · blocks · mining · wallet · transparency · verification

scaffolding

horizontal

Parallel to the horizon

supports · framework · staging · construction · bracing · walkways · decking · timber · crossbeams · load-bearing

Categories
Opposites
record formality/systematization

ledgersscrap paper

Discarded pages repurposed for notes

mental accounting · oral agreements · handshake deals

documentation direction

ledgersreceipts

Transaction documentation

invoices · vouchers · raw data · tickets · stubs

record transparency

ledgersslush funds

Undisclosed money for bribes

black money · unreported income · cooked books

Phrases
Family

ledge, ledger

Familiarity
Top 100,000
Profile
Used worldwide · Timeless · Concrete · Everyday, not technical · Rated G