Business Dictionary :
Ledger

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Ledger : noun : book in which accounts are written


Bought Ledger = book in which expenditure is noted


Purchase Ledger = book in which expenditure is noted


Bought Ledger Clerk = office worker who deals with the bought ledger or the sales ledger


Sales Ledger Clerk = office worker who deals with the bought ledger or the sales ledger


Nominal Ledger = book which records a company’s income and expenditure in general


Payroll Ledger = list of staff and their salaries


Sales Ledger = book in which sales are noted