Standard Product Buku Ledger 40’s (LB6040)

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. It includes accounts for assets, liabilities, owners’ equity, revenues and expenses. This complete list of accounts is known as the chart of accounts. The ledger represents every active account on the list.