what is ledger ? how to make a ledger of journal entry
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the book which contains a classified and permanent record of all the transaction of a business is called a ledger .
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transactions are recorded in the journal and thereafter they are posted to the relevant account in the ledger. ledger is a book in which various account asset account, liability account, capital account, revenue account and expenses account are opened and transactions are posted from the general block the ledger is also called the book of final entry
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