Ledger

A Ledger is a transaction database for recording and totaling monetary transactions by monetary account.

• Context:
  • It can range from being a Private Ledger to being a Public Ledger.
• Example(s):
  • a Bitcoin Ledger.
  • a General Ledger.
  • …
• Counter-Example(s):
  • a Journal.
• See: Bookkeeping, Accounting.

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References

2014

• (Wikipedia, 2014) ⇒ http://en.wikipedia.org/wiki/ledger Retrieved:2014-6-28.
  • A ledger is the principal book or computer file for recording and totaling monetary transactions by account, with debits and credits in separate columns and a beginning balance and ending balance for each account.

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