ledger

• اسم يشير إلى دفتر أو سجل رقمي يُستخدم لتتبع المعاملات المالية والحسابات التجارية. كما يُطلق على السجل الرئيسي الذي تُدوَّن فيه القيود المحاسبية.

A noun referring to a book or digital record used for keeping track of financial transactions and commercial accounts.

1. Record of accountsB2formalbusiness

   A book or other collection of financial accounts of a particular type.

   دفتر الحسابات

   • The accountant updated the general ledger with the day's transactions.
   • All sales and purchases are recorded in the company's ledger.
   • He spent hours checking the entries in the sales ledger.

   المرادفاتaccount bookrecord bookregister

2. Physical accounting journalB2formalbusiness

   The physical book or digital file used to record financial transactions.

   دفتر المحاسبة

   • The old leather-bound ledger was kept in the safe.
   • She carefully wrote the figures into the ledger with a pen.
   • The auditor requested to see the original ledger for the past year.

   المرادفاتaccount bookbook of accountdaybookjournalregister