| 单词 | ledger |
| 释义 | ledgerDefinition Collection of an entire group of similar accounts in double-entry bookkeeping. Also called book of final entry, a ledger records classified and summarized financial information from journals (the 'books of first entry') as debits and credits, and shows their current balances. In manual accounting systems, a ledger is usually a loose leaf binder with a separate page for each ledger account. In computerized systems, it consists of interlinked digital files, but follows the same accounting principles as the manual system. Use 'ledger' in a SentenceThe small family hardware business hired an accountant to hand the company's expenses and ledgers during the busy summer season. The director of finance kept track of all our accounts in a master ledger, this master document allowed us to see the details of who owed us money and who we needed to issue checks to which helped us see how well we were doing. It is important that you keep great records in your ledger so that you can always tell well your money is coming from and going to. |
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