what is ledger? what is the object of preparing an account ?
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the ledger account is prepared under the double-entry system, it helps to prepare a trial balance that provides a check on the arithmetical accuracy of the recording transactions in the books of accounts. The ledger is a book of accounts relating to all the financial transaction of the business.
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a general ledger represents recordkeeping system for a company's financial data with debit and credit account records validated by trial balance. The general ledger provides a record of each financial transaction that takes place during the life of an operating company.
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