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

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