Assertion: ledger | /r/Synonym | second book of entry
Facets:
value: often
type: TEMPORAL
Source sentences:
text: It is also called the second book of entry.
text: While the "Ledger" is the book of second entry - since the transactions are "Posted" to the "Ledger" from the Journal.
text: Ledger in accounting, also known as second book of entry, is defined as a book that summarizes all the journal entries in the form of debit and credit so that they can be used for future reference and for creating financial statements.
text: A ledger is often referred to as the book of second entry because business events are first recorded in journals.
text: Ledger, on the other hand, is called the second book of entry because the transaction in the ledger is transferred from journal to ledger.