#method_of_accounting__accounting__accounting_system a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
supertype: register.record a book in which names and transactions are listed
subtype: control_account ledger_entry credit_side debit_side {accrual_basis cash_basis} pooling_of_interest audited_account limited_review
member of: 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"
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