#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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