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A ledger〔From the English dialect forms ''liggen'' or ''leggen'', to lie or lay; in sense adapted from the Dutch substantive ''legger''〕 is the principal book or computer file for recording and totaling economic transactions measured in terms of a monetary unit of account by account type, with debits and credits in separate columns and a beginning monetary balance and ending monetary balance for each account. == Overview == The ledger is a permanent summary of all amounts entered in supporting journals which list individual transactions by date. Every transaction flows from a journal to one or more ledgers. A company's financial statements are generated from summary totals in the ledgers. Ledgers include: *Sales ledger, records accounts receivable. This ledger consists of the financial transactions made by customers to the company. *Purchase ledger records money spent for purchasing by the company. *General ledger representing the 5 main account types: assets, liabilities, income, expenses, and equity. For every debit recorded in a ledger, there must be a corresponding credit so that the debits equal the credits in the grand totals. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「ledger」の詳細全文を読む スポンサード リンク
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