What is ledger?
Mostly transactions are entered in a subsidiary book of entry known as the journal(book of prime entry) before they are posted to the ledger which is the principal book of account.
In accounting the ledger is the core of the financial records. It is the "books," which is a record of all financial transaction are monitored.
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Pamela Hardin course, what are the books I will need? I could not access your link you provided me