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Ledger
A comprehensive collection of a company's accounts, documenting all transactions and financial results.
Chart of Accounts
An organized list of all accounts in the general ledger of a company, each with a unique account number, used for recording transactions and preparing financial statements.
Book of Original Entry
A preliminary accounting record where transactions are first recorded; also known as a journal.
Chart of Accounts
An organized list of all the accounts used in a company's general ledger, categorized into assets, liabilities, equity, revenues, and expenses.
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