Book of final entry

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Book of final entry (plural is known as books of final entry or, simply, ledgers; hereinafter, the Book) is any book that records information about financial transactions from a book of original entry such as a general journal. A ledger is an example of the Book.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Book of final entry. Book that records information about business transactions from a book of original entry such as a general journal. A ledger is an example of a book of final entry.

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