#leger__ledger__account_book__accountbook__book_of_account__book  a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
  supertype:  #record.document  a document that can serve as legal evidence of a transaction; "they could find no record of the purchase"
  member:  #method_of_accounting
  subtype:  #cost_ledger  ledger showing the accumulated costs classified in various ways
  subtype:  #general_ledger__generalledger  the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
  subtype:  #subsidiary_ledger  details of an account supporting the amount stated in the general ledger
  subtype:  #daybook  a ledger in which transactions have been recorded as they occurred

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