In accounting, a ledger is a book where transactions are classified and recorded individually according to their specific account. This means that entries from the journal (the book of original entry) are posted to the ledger, where each account has its own dedicated page. This allows for easier analysis and tracking of individual account balances. Therefore, the ledger is considered a book of secondary entries because it receives information from the journal and presents it in a classified manner.
Which of the following is a Book of secondary entries?
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