Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 27 - No. 46)
What are ledger accounts?
Books of original entry.
Records of financial transactions arranged by account.
Used to record opening entries.
Books used by the company secretary.
Explanation
Ledger accounts are the records where individual accounts (e.g., Cash, Accounts Receivable, Sales) are tracked.
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