Another name for the ledger is the book of original entry.

Name: Another name for the ledger is the book of original entry.
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The ledger is also known as the principal book of accounts, while the book of original entry is typically used to record transactions as they occur. Examples of books of original entry include the sales journal, purchase journal, and cash receipts journal. Once transactions are recorded in these journals, they are then posted to the appropriate accounts in the ledger.

Another Name for the Ledger Is the Book of Original