Accounting journals and ledgers

central data structure in the practice of accounting

list of financial accounts used in the organization's general ledger

amount of money that remains in a deposit account

central repository for accounting data

store of digital data spread across multiple sites and synchronized via a consensus algorithm

amounts added or subtracted to account ledgers

thumb|Macon, Georgia|Macon-Knoxville, GA Store Ledger, 1825–1831. A ledger is a book or collection of accounts in which accounting transactions are recorded. Each account has: an opening or brought-forward balance; a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page) and an ending or closing, or carry-forward, balance.

volume used in bookkeeping containing daily records of receipts and expenditures in the order of their occurrence

financial information about a business or company

logging of a transaction into accounting journal items

thumb|right|Pinkes of the Jewish community of Frankfurt (Oder)|Frankfurt an der Oder A pinkes (, plural pinkeysim; , also pinkas, , plural pinkasim) is the ledger of a Jewish community, in which the proceedings of and events relating to the community are recorded. Such record book were used to co-ordinate and document organizations in Jewish towns and villages throughout the early modern period in Europe.

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