ledger

• Nom désignant un registre ou un livre de comptes, souvent informatisé, utilisé pour enregistrer et suivre les transactions financières et les comptes commerciaux.

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.

   Livre de comptes

   • 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.

   Synonymesaccount bookrecord bookregister

2. Physical accounting journalB2formalbusiness

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

   Grand livre comptable

   • 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.

   Synonymesaccount bookbook of accountdaybookjournalregister