Ledger

Views Updated: Dec 15, 2025

Key Facts

Abbreviation
LED
Pronunciation
/ˈlɛʤər/
Category
Business
Related Field
Accounting

Examples in Context

  1. Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger.
  2. The trial balance can prove the equality of debit and credit balances in the ledger accounts.
  3. Posting from these journals is to general ledger and to the amounts payable subsidiary ledger.
  4. It consists of two basic components : a general journal and a general ledger.
  5. Once in the data warehouse, the financial data is reconciled back to the general ledger.

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