What's the alternative or synonym of "ledger" in below sentence?

In a manual accounting system, each account is kept on a separate page or card. These pages or cards are placed together in a book or file called the general ledger.
In the computerized system that most companies have today, accounts are maintained on magnetic tapes or disks.
However, as a matter of convenience, accountants still refer to the all-inclusive group of company accounts as the general ledger, or simply the ledger.

1 Answer 1


Magnetic tapes and disks? This sounds like ancient times!

There aren't many synonyms for something as specific as a "general ledger." I looked it up, and there are a few:

book of accounts



That's about it. Book of accounts is probably the closest in meaning to general ledger. Books is a very common term. If you keep the books for a company, that means you're the company's accountant. If you cook the books, that's an idiom meaning you are a crooked accountant who is cheating and lying in the accounts. Books is a more general and less formal term than general ledger.

  • You're welcome! Good luck. And ask more questions! :-)
    – Ringo
    Oct 10, 2017 at 15:54

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