Define: Ledger

UK Accounting Glossary

Definition: Ledger


Quick Summary


Books that contain all the details of financial accounts. There are three types of ledgers: the general ledger, the accounts receivable ledger, and the accounts payable ledger.



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Full Definition


Books that contain all the details of financial accounts. There are three types of ledgers: the general ledger, the accounts receivable ledger, and the accounts payable ledger. The general ledger includes all the financial details from every business transaction, for each account listed in the charts of accounts. The other two include details relating to accounts receivable and accounts payable.


Ledger FAQ's