The Ledger is a book of: The Ledger is a book of:
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A ledger is a book containing accounts in which the classified and summarized information from the journals is posted as debits and credits. It is also called the second book of entry. ... It includes accounts for assets, liabilities, owners' equity, revenues and expenses.
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A ledger is a book containing accounts in which the classified and summarized information from the journals is posted as debits and credits. It is also called the second book of entry. The ledger contains the information that is required to prepare financial statements.
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