- ledger, leger, account book, book of account, book - a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
--1 is a kind of record
--1 has members: accounting, accounting system, method of accounting
--1 has particulars:cost ledger; general ledger; subsidiary ledger; daybook, journal - daybook, ledger - an accounting journal as a physical object; "he bought a new daybook"
--2 is a kind of journal