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a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts

a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts

a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts

a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts

a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts