ledger

• Sustantivo que designa un libro o registro digital utilizado para anotar y controlar transacciones financieras y cuentas comerciales.

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.

   Libro mayor

   • 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.

   Sinónimosaccount bookrecord bookregister

2. Physical accounting journalB2formalbusiness

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

   Libro mayor (contabilidad física)

   • 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.

   Sinónimosaccount bookbook of accountdaybookjournalregister