Assertion: ledger | /r/HasProperty | the most relevant tool
Facets:
value: given the reality of accounting systems
type: CAUSE
Source sentences:
text: Given the reality of accounting systems, the ledger is the most relevant tool for tracking account activity and querying the system, to monitor account activity and generate financial reports.
text: Both the Journal and the Ledger are the two most important books used under the Double Entry System of "Book-Keeping".