what is the leger?
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Noun. 1. leger - a record in which commercial accounts are recorded; "they got a subpoena to examine our books" account book, book of account, ledger, book.
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- A ledger is the principal book or computer file for recording and totaling economic transactions measured in terms of a monetary unit of account by account type, with debits and credits in separate columns and a beginning monetary balance and ending monetary balance for each account.
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