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LEDGER: Not Dead Yet (Official Audio)
LEDGER: Not Dead Yet (Official Audio)
Published: 2018/04/06
Channel: Ledger
LEDGER: Warrior (Feat. John Cooper) (Official Audio)
LEDGER: Warrior (Feat. John Cooper) (Official Audio)
Published: 2018/04/13
Channel: Ledger
Ledger - Not Dead in Studio East
Ledger - Not Dead in Studio East
Published: 2018/07/12
Channel: 95 WIIL ROCK
LEDGER: Foreigner (Official Audio)
LEDGER: Foreigner (Official Audio)
Published: 2018/04/13
Channel: Ledger
Ledger - Not Dead Yet - Live Texas Joy Unleashed Tour
Ledger - Not Dead Yet - Live Texas Joy Unleashed Tour
Published: 2018/04/23
Channel: Russell McKeown
LEDGER: Bold (Official Audio)
LEDGER: Bold (Official Audio)
Published: 2018/04/13
Channel: Ledger
LEDGER: Ruins (Official Audio)
LEDGER: Ruins (Official Audio)
Published: 2018/04/13
Channel: Ledger
A Day In The Life - Jen Ledger
A Day In The Life - Jen Ledger
Published: 2018/03/21
Channel: skilletband
LEDGER: Iconic (Official Audio)
LEDGER: Iconic (Official Audio)
Published: 2018/04/13
Channel: Ledger
Newsong Oceans with Jen Ledger from Skillet Live At Winter Jam 2015 | Houston Texas
Newsong Oceans with Jen Ledger from Skillet Live At Winter Jam 2015 | Houston Texas
Published: 2015/12/09
Channel: Liricas Cristianas
Ledger - Iconic - Live Texas joy unleashed tour
Ledger - Iconic - Live Texas joy unleashed tour
Published: 2018/04/23
Channel: Russell McKeown
Ledger -- full set
Ledger -- full set
Published: 2018/04/29
Channel: Corey Roth
Ledger - Warrior (feat. John Cooper) Live
Ledger - Warrior (feat. John Cooper) Live
Published: 2018/04/23
Channel: Russell McKeown
Jen Ledger (feat. John Cooper) - Warrior (Lyrics)
Jen Ledger (feat. John Cooper) - Warrior (Lyrics)
Published: 2018/04/13
Channel: ArmaganBKLC
LEDGER: Not Dead Yet | Lyric Video
LEDGER: Not Dead Yet | Lyric Video
Published: 2018/04/06
Channel: Wicho y josy
Jen Ledger: Overcoming Doubt & Dreams Coming True as Skillet
Jen Ledger: Overcoming Doubt & Dreams Coming True as Skillet's Drummer and Emerging Solo Artist
Published: 2018/04/23
Channel: Full Circle Music
Heath Ledger - Incredible Acting
Heath Ledger - Incredible Acting
Published: 2008/09/04
Channel: WHIST
Facts You Never Knew About Heath Ledger’s Joker
Facts You Never Knew About Heath Ledger’s Joker
Published: 2018/03/09
Channel: Facts Verse
NEW Ledger Live - Setup Guide for Ledger Nano S
NEW Ledger Live - Setup Guide for Ledger Nano S
Published: 2018/07/13
Channel: Louis Thomas
Ledger in Germany Batschkapp Skillet Not Dead Yet John play Drums
Ledger in Germany Batschkapp Skillet Not Dead Yet John play Drums
Published: 2018/06/24
Channel: Warriorcat1983
Things We Learned About Heath Ledger After He Died
Things We Learned About Heath Ledger After He Died
Published: 2017/10/18
Channel: Nicki Swift
Ledger Live [DE]. Einführung in die Version 1.01 inkl. Tipps und Tricks. Ledger Nano S.
Ledger Live [DE]. Einführung in die Version 1.01 inkl. Tipps und Tricks. Ledger Nano S.
Published: 2018/07/10
Channel: TOBG Business
Ledger Account  by Santosh kumar  (CA/CMA)
Ledger Account by Santosh kumar (CA/CMA)
Published: 2018/03/19
Channel: santosh kumar
How to Store Tron on the Ledger Nano S
How to Store Tron on the Ledger Nano S
Published: 2018/07/13
Channel: Rex Kneisley
Sale a la Luz un Macabro Diario de Heath Ledger que Revela la Causa de su Tragedia | El Joker
Sale a la Luz un Macabro Diario de Heath Ledger que Revela la Causa de su Tragedia | El Joker
Published: 2017/05/15
Channel: gRUNgerOFICIAL
NÃO FOI O CORINGA QUE MATOU HEATH LEDGER
NÃO FOI O CORINGA QUE MATOU HEATH LEDGER
Published: 2017/05/02
Channel: Ei Nerd
Posting Ledger [LEDGER from JOURNAL] with solved problem :-by kauserwise
Posting Ledger [LEDGER from JOURNAL] with solved problem :-by kauserwise
Published: 2015/06/04
Channel: Kauser Wise
Ledger Nano S EINRICHTEN | Wie man das Wallet startet und auf seine Coins zugreift
Ledger Nano S EINRICHTEN | Wie man das Wallet startet und auf seine Coins zugreift
Published: 2017/12/07
Channel: BTC-ECHO | Bitcoin News & Tutorials
Los mitos del Joker de Heath Ledger
Los mitos del Joker de Heath Ledger
Published: 2017/09/14
Channel: The Top Comics
Ledger Posting and Trial Balance:  Episode-1
Ledger Posting and Trial Balance: Episode-1
Published: 2013/04/30
Channel: Smart Lectures
Power Ledger: The Democratization of Power
Power Ledger: The Democratization of Power
Published: 2017/10/23
Channel: Power Ledger
Ledger Posting Class 11th Accounts
Ledger Posting Class 11th Accounts
Published: 2017/08/28
Channel: I Am Topper Group [IAT] : Run By Ravi Kashyap Sir
Tally.ERP 9 in Hindi ( Ledger Creation ) Part 17
Tally.ERP 9 in Hindi ( Ledger Creation ) Part 17
Published: 2012/10/29
Channel: Gyanyagya
❗️Update❗️- Cardano | Ledger Support, Partnerships & Coinbase? 🤔
❗️Update❗️- Cardano | Ledger Support, Partnerships & Coinbase? 🤔
Published: 2018/07/18
Channel: CryptoCandor
Introduction to accounting [Journal- Ledger & Trial balance] simple method(by kauserwise)
Introduction to accounting [Journal- Ledger & Trial balance] simple method(by kauserwise)
Published: 2014/11/15
Channel: Kauser Wise
Introduction to Ledger & Trial Balance Class 5
Introduction to Ledger & Trial Balance Class 5
Published: 2016/10/04
Channel: Gagan Kapoor
Greatness of Heath Ledger(Joker) by Celebrities
Greatness of Heath Ledger(Joker) by Celebrities
Published: 2016/04/27
Channel: bhagyaraju Gowdara
LEDGER - Bold (Audio)
LEDGER - Bold (Audio)
Published: 2018/04/13
Channel: ZAYY LO
La Historia de Heath Ledger
La Historia de Heath Ledger
Published: 2016/01/30
Channel: Mylo Brizuela
Lo que Escondía el Perturbador DIARIO de HEATH LEDGER | El Joker
Lo que Escondía el Perturbador DIARIO de HEATH LEDGER | El Joker
Published: 2016/11/03
Channel: Jovy Vlogs
Journal and Ledger- Class 11 XI - ACCOUNTS | Video Lecture in Hindi
Journal and Ledger- Class 11 XI - ACCOUNTS | Video Lecture in Hindi
Published: 2016/10/26
Channel: Dronstudy.com
Ledger Posting - Part 1 of 3 by Vijay Adarsh | Class 11 | Stay Learning | (HINDI)
Ledger Posting - Part 1 of 3 by Vijay Adarsh | Class 11 | Stay Learning | (HINDI)
Published: 2017/08/24
Channel: StayLearning
LEDGER WALLET: Comment sécuriser ses cryptos au maximum
LEDGER WALLET: Comment sécuriser ses cryptos au maximum
Published: 2017/06/20
Channel: Crypto Nation
Ledger class 11 (HINDI | हिंदी)
Ledger class 11 (HINDI | हिंदी)
Published: 2017/07/23
Channel: Dr Rupal Mathur
Uitpakparty: Ledger Nano S, hardware-wallet voor je cryptomunten
Uitpakparty: Ledger Nano S, hardware-wallet voor je cryptomunten
Published: 2018/01/08
Channel: Bright
LEDGER - Not Dead  Yet (Lyrics)
LEDGER - Not Dead Yet (Lyrics)
Published: 2018/04/06
Channel: Princess Saldon
LEDGER - Not Dead Yet (Fan Made Lyric Video)
LEDGER - Not Dead Yet (Fan Made Lyric Video)
Published: 2018/04/05
Channel: ZAYY LO
Ledger Nano S mit MyEtherWallet verwenden: Wie geht das?
Ledger Nano S mit MyEtherWallet verwenden: Wie geht das?
Published: 2017/10/12
Channel: TOBG Business
Heath Ledger - A Tribute (Full Documentary)
Heath Ledger - A Tribute (Full Documentary)
Published: 2015/06/04
Channel: Great Documentaries
Using Ledger Live Desktop: Update Version 1.0.2
Using Ledger Live Desktop: Update Version 1.0.2
Published: 2018/07/16
Channel: Rex Kneisley
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WIKIPEDIA ARTICLE

From Wikipedia, the free encyclopedia
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General ledger.

A ledger[1] 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[edit]

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.[2]

Ledgers include:

For every debit recorded in a ledger, there must be a corresponding credit so that the debits equal the credits in the grand totals.

Types on the basis of purpose[edit]

The three types of ledgers are the general, debtors, and creditors.[4] The general ledger accumulates information from journals. Each month all journals are totaled and posted to the General Ledger. The purpose of the General Ledger is therefore to organize and summarize the individual transactions listed in all the journals. The Debtor Ledger accumulates information from the sales journal. The purpose of the Debtors Ledger is to provide knowledge about which customers owe money to the business, and how much. The Creditors Ledger accumulates information from the purchases journal. The purpose of the Creditors Ledger is to provide knowledge about which suppliers the business owes money to, and how much.

Types on the basis of format[edit]

A ledger can have the following two formats.

Physical ledger[edit]

This type of ledger is made up of paper. It can be physically touched. It was very common in the early years for business transactions as the digital ledgers were not fully developed.

Digital ledger[edit]

This type of ledger is based on digital medium.

Etymology[edit]

Ledger from 1828

The term ledger stems from the English dialect forms liggen or leggen, meaning "to lie or lay" (Dutch: liggen or leggen, German: liegen or legen); in sense it is adapted from the Dutch substantive legger, properly "a book laying or remaining regularly in one place". Originally, a ledger was a large volume of scripture or service book kept in one place in church and openly accessible. According to Charles Wriothesley's Chronicle (1538), "The curates should provide a booke of the bible in Englishe, of the largest volume, to be a ledger in the same church for the parishioners to read on."

In application of this original meaning the commercial usage of the term is for the "principal book of account" in a business house.

See also[edit]

Notes[edit]

  1. ^ From the English dialect norms liggen or leggen, to lie or lay; in sense adapted from the Dutch substantive legger
  2. ^ Haber, Jeffry (2004). Accounting Demystified. New York: AMACOM. p. 15. ISBN 0-8144-0790-0. 
  3. ^ Whiteley, John. "Mr". Moncton Accountant | John Whiteley CPA. John Whiteley CPA. Retrieved 1 July 2017. 
  4. ^ http://www.leoisaac.com/fin/fin006.htm
  5. ^ Distributed Ledger Technology: beyond block chain (PDF) (Report). UK Government, Office for Science. January 2016. Retrieved 29 August 2016. 

References[edit]

Further reading[edit]


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