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Also known as cash-book, cashbook, cash book, cash journal

thumb|Macon, Georgia|Macon-Knoxville, GA Store Ledger, 1825–1831. A ledger 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.