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Etymologie

Was (wer) ist ledger card - definition

Subsidiary ledger; Sub-ledger

Distributed ledger

STORE OF DIGITAL DATA SPREAD ACROSS MULTIPLE SITES AND SYNCHRONIZED VIA A CONSENSUS ALGORITHM

Distributed Ledger; Shared ledger; Distributed ledger technology; Distributed Ledger Technology

A distributed ledger (also called a shared ledger or distributed ledger technology or DLT) is the consensus of replicated, shared, and synchronized digital data that is geographically spread (distributed) across many sites, countries, or institutions. In contrast to a centralized database, a distributed ledger does not require a central administrator, and consequently does not have a single (central) point-of-failure.

https://en.wikipedia.org/wiki/Distributed_ledger

The Gaffney Ledger

NEWSPAPER PUBLISHED IN GAFFNEY, SOUTH CAROLINA

Gaffney Ledger

The Gaffney Ledger is a tri-weekly newspaper in Gaffney, South Carolina. It was founded in 1896 under the name The Ledger, and assumed its current name in 1907.

https://en.wikipedia.org/wiki/The_Gaffney_Ledger

General ledger

CENTRAL REPOSITORY FOR ACCOUNTING DATA

Nominal ledger; General Ledger; General ledgers; Generalledger; Nominal ledgers

In bookkeeping, a general ledger, is a bookkeeping ledger in which accounting data is posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. A ledger account is created for each account in the chart of accounts for an organization, are classified into account categories, such as income, expense, assets, liabilities and equity, and the collection of all these accounts is known as the general ledger.

https://en.wikipedia.org/wiki/General_ledger

Wikipedia

Subledger

The subledger, or subsidiary ledger, provides details behind entries in the general ledger used in accounting. The subledger shows detail for part of the accounting records such as property and equipment, prepaid expenses, etc. The detail would include such items as date the item was purchased or expense incurred, a description of the item, the original balance, and the net book value. The total of the subledger would match the line item amount on the general ledger. This corresponding line item in the general ledger is referred to as the controlling account. The subsidiary ledger balance is compared with its controlling account balance as part of the process of preparing a trial balance.

As part of an audit, a method of testing balances may include tracing individual acquisitions to the subsidiary ledger for amounts and descriptions. The objective of this test is to determine that the current-year acquisitions schedule agrees with related subledger amounts, and the total agrees with the general ledger.

https://en.wikipedia.org/wiki/Subledger