What Is Ledger
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What Is Ledger
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Alles ber Die Hauptbuchhaltung
The general ledger or ledger is a record of all the accounts that the company uses In all modern accounting systems the general ledger is computerized A general ledger divides accounts into three account types assets liabilities and equity accounts Ledger in Accounting Explained. A ledger is a date-wise record of all the transactions related to a particular account. Ledgers are also called the secondary book of accounts or the second book of entry. It is represented in a tabular double-entry system consisting of the debit and credit sides.
What Is Ledger Important 2021
What Is LedgerA ledger [1] is a book or collection of accounts in which accounting transactions are recorded. Each account has: an opening or brought-forward balance; a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page) and an ending or closing, or carry-forward, balance. Overview A ledger is a book or digital record that stores bookkeeping entries The ledger shows the account s opening balance all debits and credits to the account for the period and the ending balance
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