#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"
subtype: cost_ledger general_ledger subsidiary_ledger daybook
member: 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
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