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प्रश्न
What is a ledger?
टीपा लिहा
उत्तर
A ledger account is a summary statement of all the transactions relating to a person, asset, liability, expense or income which has taken place during a given period of time and it shows their net effect. From the transactions recorded in the journal, the ledger account is prepared. Ledger is known as a principal book of accounts.
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Introduction of Ledger
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