book of account

Noun
  1. A record in which commercial accounts are recorded (synset 113425421)
    "they got a subpoena to examine our books"
    is a type of: record - a document that can serve as legal evidence of a transaction
    subtypes:
    • cost ledger - ledger showing the accumulated costs classified in various ways
    • general ledger - the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
    • subsidiary ledger - details of an account supporting the amount stated in the general ledger
    • daybook, journal - a ledger in which transactions have been recorded as they occurred
    member holonym: accounting, accounting system, method of accounting - a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
    same as: account book, book, ledger, leger

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