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The detailed record of the changes in a particular asset, liability, or owner's equity. The book (or printout) holding all the accounts . The chronological record of transactions. A list of all the accounts with their balances.
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The detailed record of the changes in a particular asset, liability, or owner's equity
The accounting process of copying a transaction from the journal to the ledger
The balance that appears on the side of an account – debit or credit – where we record increases