From Longman Business Dictionary
ledgerled·ger /ˈledʒə-ər/ noun [countableC usually plural]ACCOUNTING one of the books or computer records showing the totals of items shown separately in the BOOKS OF FIRST ENTRY or DAY BOOKsSYN BOOK OF FINAL ENTRYGone are the days of ledgers and filing cabinets. In the information age, most information is held on computers and networks.
→ bought ledger → general ledger → personal ledger → real ledger → sales ledger