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<span>Etymology</span> </div> </a> <ul id="toc-Etymology-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Notes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Notes"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Notes</span> </div> </a> <ul id="toc-Notes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>References</span> </div> </a> <ul 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id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Ledger</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 23 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-23" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">23 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%AF%D9%81%D8%AA%D8%B1_%D8%AD%D8%B3%D8%A7%D8%A8%D8%A7%D8%AA" title="دفتر حسابات – Arabic" lang="ar" hreflang="ar" data-title="دفتر حسابات" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%96%E0%A6%A4%E0%A6%BF%E0%A6%AF%E0%A6%BC%E0%A6%BE%E0%A6%A8" title="খতিয়ান – Bangla" lang="bn" hreflang="bn" data-title="খতিয়ান" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/Ch%C3%B3ng-ph%C5%8D%CD%98" title="Chóng-phō͘ – Minnan" lang="nan" hreflang="nan" data-title="Chóng-phō͘" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="Minnan" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Kassenbuch" title="Kassenbuch – German" lang="de" hreflang="de" data-title="Kassenbuch" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AF%D9%81%D8%AA%D8%B1_%DA%A9%D9%84" title="دفتر کل – Persian" lang="fa" hreflang="fa" data-title="دفتر کل" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B4%D6%80%D5%A1%D5%B4%D5%A1%D6%80%D5%AF%D5%B2%D5%A1%D5%B5%D5%AB%D5%B6_%D5%A3%D5%AB%D6%80%D6%84" title="Դրամարկղային գիրք – Armenian" lang="hy" hreflang="hy" data-title="Դրամարկղային գիրք" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%96%E0%A4%BE%E0%A4%A4%E0%A4%BE_%E0%A4%AC%E0%A4%B9%E0%A5%80" title="खाता बही – Hindi" lang="hi" hreflang="hi" data-title="खाता बही" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Buku_besar" title="Buku besar – Indonesian" lang="id" hreflang="id" data-title="Buku besar" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Libro_mastro" title="Libro mastro – Italian" lang="it" hreflang="it" data-title="Libro mastro" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%96%E0%B2%BE%E0%B2%A4%E0%B3%86_%E0%B2%AA%E0%B3%81%E0%B2%B8%E0%B3%8D%E0%B2%A4%E0%B2%95" title="ಖಾತೆ ಪುಸ್ತಕ – Kannada" lang="kn" hreflang="kn" data-title="ಖಾತೆ ಪುಸ್ತಕ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%96%E0%A4%BE%E0%A4%A4%E0%A5%87%E0%A4%B5%E0%A4%B9%E0%A5%80" title="खातेवही – Marathi" lang="mr" hreflang="mr" data-title="खातेवही" data-language-autonym="मराठी" data-language-local-name="Marathi" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Kasboek" title="Kasboek – Dutch" lang="nl" hreflang="nl" data-title="Kasboek" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Reskontro" title="Reskontro – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Reskontro" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pa mw-list-item"><a href="https://pa.wikipedia.org/wiki/%E0%A8%AC%E0%A8%B9%E0%A9%80_%E0%A8%96%E0%A8%BE%E0%A8%A4%E0%A8%BE" title="ਬਹੀ ਖਾਤਾ – Punjabi" lang="pa" hreflang="pa" data-title="ਬਹੀ ਖਾਤਾ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="Punjabi" class="interlanguage-link-target"><span>ਪੰਜਾਬੀ</span></a></li><li class="interlanguage-link interwiki-pnb mw-list-item"><a href="https://pnb.wikipedia.org/wiki/%D8%A8%DB%81%DB%8C_%DA%A9%DA%BE%D8%A7%D8%AA%DB%81" title="بہی کھاتہ – Western Punjabi" lang="pnb" hreflang="pnb" data-title="بہی کھاتہ" data-language-autonym="پنجابی" data-language-local-name="Western Punjabi" class="interlanguage-link-target"><span>پنجابی</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Ledger" title="Ledger – Portuguese" lang="pt" hreflang="pt" data-title="Ledger" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9A%D0%B0%D1%81%D1%81%D0%BE%D0%B2%D0%B0%D1%8F_%D0%BA%D0%BD%D0%B8%D0%B3%D0%B0" title="Кассовая книга – Russian" lang="ru" hreflang="ru" data-title="Кассовая книга" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Ledger" title="Ledger – Simple English" lang="en-simple" hreflang="en-simple" data-title="Ledger" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Reskontra" title="Reskontra – Finnish" lang="fi" hreflang="fi" data-title="Reskontra" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Reskontra" title="Reskontra – Swedish" lang="sv" hreflang="sv" data-title="Reskontra" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9A%D0%BD%D0%B8%D0%B3%D0%B0_%D0%BE%D0%B1%D0%BB%D1%96%D0%BA%D1%83" title="Книга обліку – Ukrainian" lang="uk" hreflang="uk" data-title="Книга обліку" data-language-autonym="Українська" data-language-local-name="Ukrainian" 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role="note" class="hatnote navigation-not-searchable">For other uses, see <a href="/wiki/Ledger_(disambiguation)" class="mw-disambig" title="Ledger (disambiguation)">Ledger (disambiguation)</a>.</div> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Book registering economic transactions</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Macon-Knoxville_Store_Ledger,_1825-1831_-_DPLA_-_c3f55a1ea6756939ace0330d279f54ec.pdf" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Macon-Knoxville_Store_Ledger%2C_1825-1831_-_DPLA_-_c3f55a1ea6756939ace0330d279f54ec.pdf/page1-220px-Macon-Knoxville_Store_Ledger%2C_1825-1831_-_DPLA_-_c3f55a1ea6756939ace0330d279f54ec.pdf.jpg" decoding="async" width="220" height="508" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Macon-Knoxville_Store_Ledger%2C_1825-1831_-_DPLA_-_c3f55a1ea6756939ace0330d279f54ec.pdf/page1-330px-Macon-Knoxville_Store_Ledger%2C_1825-1831_-_DPLA_-_c3f55a1ea6756939ace0330d279f54ec.pdf.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Macon-Knoxville_Store_Ledger%2C_1825-1831_-_DPLA_-_c3f55a1ea6756939ace0330d279f54ec.pdf/page1-440px-Macon-Knoxville_Store_Ledger%2C_1825-1831_-_DPLA_-_c3f55a1ea6756939ace0330d279f54ec.pdf.jpg 2x" data-file-width="1022" data-file-height="2358" /></a><figcaption><a href="/wiki/Macon,_Georgia" title="Macon, Georgia">Macon</a>-<a href="/wiki/Knoxville,_Georgia" title="Knoxville, Georgia">Knoxville, GA</a> Store Ledger, 1825–1831.</figcaption></figure> <p>A <b>ledger</b><sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> is a book or collection of accounts in which accounting <a href="/wiki/Financial_transaction" title="Financial transaction">transactions</a> are recorded. Each account has: </p> <ul><li>an opening or brought-forward <a href="/wiki/Balance_(accounting)" title="Balance (accounting)">balance</a>;</li> <li>a list of transactions, each recorded as either a <a href="/wiki/Debits_and_credits" title="Debits and credits">debit or credit</a> in separate columns (usually with a counter-entry on another page)</li> <li>and an ending or closing, or carry-forward, balance.</li></ul> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Overview">Overview</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Ledger&action=edit&section=1" title="Edit section: Overview"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The ledger is a permanent summary of all amounts entered in supporting <a href="/wiki/General_journal" title="General journal">journals</a> (day books) which list individual <a href="/wiki/Financial_transaction" title="Financial transaction">transactions</a> by date. Usually every transaction, or a total of a series of transactions, flows from a journal to one or more ledgers. Depending on the company's bookkeeping procedures, all journals may be totaled and the totals posted to the relevant ledger each month. At the end of the accounting period, the company's <a href="/wiki/Financial_statement" title="Financial statement">financial statements</a> are generated from summary totals in the ledgers.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Ledgers include:<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <ul><li><a href="/wiki/Sales_ledger" class="mw-redirect" title="Sales ledger">Sales ledger</a> (debtors ledger): records <a href="/wiki/Accounts_receivable" title="Accounts receivable">accounts receivable</a>. This ledger records the financial transactions between the company and its customers. This shows which customers owe money to the business, and how much.</li> <li><a href="/wiki/Purchase_ledger" title="Purchase ledger">Purchase ledger</a> (creditors ledger): records transactions between the company and its suppliers (i.e. usually purchases by the company). This shows to which suppliers the business owes money, and how much.</li> <li><a href="/wiki/General_ledger" title="General ledger">General ledger</a>: consists of the five main<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> account types: <a href="/wiki/Assets" class="mw-redirect" title="Assets">assets</a>, <a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">liabilities</a>, <a href="/wiki/Income" title="Income">income</a>, <a href="/wiki/Expenses" class="mw-redirect" title="Expenses">expenses</a>, and equity.</li></ul> <p>For every <a href="/wiki/Debits_and_credits" title="Debits and credits">debit</a> recorded in a ledger, there must be a corresponding <a href="/wiki/Debits_and_credits" title="Debits and credits">credit</a>, so that overall the total debits equal the total credits. </p> <div class="mw-heading mw-heading2"><h2 id="Etymology">Etymology</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Ledger&action=edit&section=2" title="Edit section: Etymology"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Hauptbuch_Hochstetter_vor_1828.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Hauptbuch_Hochstetter_vor_1828.jpg/220px-Hauptbuch_Hochstetter_vor_1828.jpg" decoding="async" width="220" height="116" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Hauptbuch_Hochstetter_vor_1828.jpg/330px-Hauptbuch_Hochstetter_vor_1828.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/49/Hauptbuch_Hochstetter_vor_1828.jpg/440px-Hauptbuch_Hochstetter_vor_1828.jpg 2x" data-file-width="2788" data-file-height="1464" /></a><figcaption>Ledger from 1828</figcaption></figure> <p>The term <i>ledger</i> stems from the English dialect forms <i>liggen</i> or <i>leggen</i>, meaning "to lie or lay" (Dutch: <i>liggen</i> or <i>leggen</i>, German: <i>liegen</i> or <i>legen</i>); in sense, it is adapted from the Dutch substantive <i>legger</i>, properly "a book lying or remaining regularly in one place". Originally, a ledger was a large volume of <a href="/wiki/Scripture" class="mw-redirect" title="Scripture">scripture</a> or service book kept in one place in church and openly accessible. According to <a href="/wiki/Charles_Wriothesley" title="Charles Wriothesley">Charles Wriothesley</a>'s <i><a href="/wiki/Wriothesley%27s_Chronicle" class="mw-redirect" title="Wriothesley's Chronicle">Chronicle</a></i> (1538), "The curates should provide a booke of the bible in Englishe, of the largest volume, to be a ledger in the same church for the parishioners to read on." </p><p>In application of this original meaning the commercial usage of the term is for the "principal book of account" in a business house. </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Ledger&action=edit&section=3" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Bookkeeping#Ledgers" title="Bookkeeping">Bookkeeping</a></li> <li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li> <li><a href="/wiki/Specialized_journals" class="mw-redirect" title="Specialized journals">Specialized journals</a></li> <li><a href="/wiki/Final_accounts" title="Final accounts">Final accounts</a></li> <li><a href="/wiki/Distributed_ledger" title="Distributed ledger">Distributed ledger</a>, sometimes called a shared ledger, is a consensus of replicated, shared, and synchronized <a href="/wiki/Digital_data" title="Digital data">digital data</a> geographically spread across multiple sites, countries, and/or institutions.<sup id="cite_ref-UKscienceOffice201601_5-0" class="reference"><a href="#cite_note-UKscienceOffice201601-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Ledger&action=edit&section=4" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">From the <a href="/wiki/English_language" title="English language">English</a> dialect norms <i>liggen</i> or <i>leggen</i>, to lie or lay; in sense adapted from the <a href="/wiki/Dutch_language" title="Dutch language">Dutch</a> substantive <i>legger</i></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFHaber2004" class="citation book cs1">Haber, Jeffry (2004). <i>Accounting Demystified</i>. New York: AMACOM. p. 15. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-8144-0790-0" title="Special:BookSources/0-8144-0790-0"><bdi>0-8144-0790-0</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Accounting+Demystified&rft.place=New+York&rft.pages=15&rft.pub=AMACOM&rft.date=2004&rft.isbn=0-8144-0790-0&rft.aulast=Haber&rft.aufirst=Jeffry&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALedger" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.leoisaac.com/fin/fin006.htm">"What is a Ledger?"</a>. <i>Online Learning for Sports Management</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 September</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Online+Learning+for+Sports+Management&rft.atitle=What+is+a+Ledger%3F&rft_id=http%3A%2F%2Fwww.leoisaac.com%2Ffin%2Ffin006.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALedger" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="Ledger_Sections" class="citation web cs1">Noor, Kamrul Hasan. <a rel="nofollow" class="external text" href="https://easybizmanage.com/types-of-accounts/">"Types of Accounts"</a>. <i>Comprehensive Guide to the Types of Accounts</i>. EasyBizManage<span class="reference-accessdate">. Retrieved <span class="nowrap">16 September</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Comprehensive+Guide+to+the+Types+of+Accounts&rft.atitle=Types+of+Accounts&rft.aulast=Noor&rft.aufirst=Kamrul+Hasan&rft_id=https%3A%2F%2Feasybizmanage.com%2Ftypes-of-accounts%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALedger" class="Z3988"></span></span> </li> <li id="cite_note-UKscienceOffice201601-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-UKscienceOffice201601_5-0">^</a></b></span> <span class="reference-text"> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation report cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/492972/gs-16-1-distributed-ledger-technology.pdf">Distributed Ledger Technology: beyond block chain</a> <span class="cs1-format">(PDF)</span> (Report). <a href="/wiki/UK_Government" class="mw-redirect" title="UK Government">UK Government</a>, Office for Science. January 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">29 August</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Distributed+Ledger+Technology%3A+beyond+block+chain&rft.pub=UK+Government%2C+Office+for+Science&rft.date=2016-01&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fuploads%2Fsystem%2Fuploads%2Fattachment_data%2Ffile%2F492972%2Fgs-16-1-distributed-ledger-technology.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALedger" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Ledger&action=edit&section=5" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span class="noprint"><span class="noviewer" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/12px-Wikisource-logo.svg.png" decoding="async" width="12" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/18px-Wikisource-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/24px-Wikisource-logo.svg.png 2x" data-file-width="410" data-file-height="430" /></span></span> </span>This article incorporates text from a publication now in the <a href="/wiki/Public_domain" title="Public domain">public domain</a>: <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFChisholm1911" class="citation encyclopaedia cs1"><a href="/wiki/Hugh_Chisholm" title="Hugh Chisholm">Chisholm, Hugh</a>, ed. (1911). "<a href="https://en.wikisource.org/wiki/1911_Encyclop%C3%A6dia_Britannica/Ledger" class="extiw" title="s:1911 Encyclopædia Britannica/Ledger">Ledger</a>". <i><a href="/wiki/Encyclop%C3%A6dia_Britannica_Eleventh_Edition" title="Encyclopædia Britannica Eleventh Edition">Encyclopædia Britannica</a></i> (11th ed.). Cambridge University Press.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Ledger&rft.btitle=Encyclop%C3%A6dia+Britannica&rft.edition=11th&rft.pub=Cambridge+University+Press&rft.date=1911&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALedger" class="Z3988"></span></li></ul> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Ledger&action=edit&section=6" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:var(--background-color-interactive-subtle,#f8f9fa);display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 0;text-align:center}@media(min-width:500px){.mw-parser-output .side-box-flex{display:flex;align-items:center}.mw-parser-output .side-box-text{flex:1;min-width:0}}@media(min-width:720px){.mw-parser-output .side-box{width:238px}.mw-parser-output .side-box-right{clear:right;float:right;margin-left:1em}.mw-parser-output .side-box-left{margin-right:1em}}</style><style data-mw-deduplicate="TemplateStyles:r1237033735">@media print{body.ns-0 .mw-parser-output .sistersitebox{display:none!important}}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}</style><div 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href="https://commons.wikimedia.org/wiki/Category:Ledgers" class="extiw" title="commons:Category:Ledgers">Ledgers</a></span>.</div></div> </div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1235681985"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1237033735"><div class="side-box side-box-right plainlinks sistersitebox"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1126788409"> <div class="side-box-flex"> <div class="side-box-image"><span class="noviewer" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/40px-Wiktionary-logo-en-v2.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/60px-Wiktionary-logo-en-v2.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/80px-Wiktionary-logo-en-v2.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span></div> <div class="side-box-text plainlist">Look up <i><b><a href="https://en.wiktionary.org/wiki/Special:Search/ledger" class="extiw" title="wiktionary:Special:Search/ledger">ledger</a></b></i> in Wiktionary, the free dictionary.</div></div> </div> <ul><li><a rel="nofollow" class="external text" href="http://www.toolkit.com/small_business_guide/sbg.aspx?nid=P06_1450">Business Owner's Toolkit: General Ledger</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20120315040905/http://www.toolkit.com/small_business_guide/sbg.aspx?nid=P06_1450">Archived</a> 2012-03-15 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> from Wolters Kluwer</li> <li><a rel="nofollow" class="external text" href="http://www.netmba.com/accounting/fin/process/ledger/">General Ledger Entries</a> from NetMBA Business Knowledge Center</li> <li><a rel="nofollow" class="external text" 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