ledger
n. countablen. a book or computer file used by a business to record how much money it spends and receives. It helps people keep track of their financial history.
n. a principal book or computer file for recording and totalling financial transactions. Often used to maintain a permanent record of debits and credits for a specific account.
The accountant entered the new sales figures into the ledger.
After the audit, the company discovered several entries in the general ledger that did not match the bank statements.
In modern finance, blockchain technology is often described as a distributed ledger because it maintains a shared, immutable record of transactions across a vast network of computers.
Commonly modified by 'general', 'sales', or 'digital'; often used with the verbs 'enter', 'post', or 'reconcile'.