book of accounts, ledger
Explanation: http://en.wikipedia.org/wiki/Double-entry_bookkeeping
Acest termen este folosit in contabilitatea in dubla partida.
Example sentence(s):- After a certain period, typically a month, the columns in each journal are each totalled to give a summary for the period. Using the rules of double entry, these journal summaries are then transferred to their respective accounts in the ledger, or book of
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