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Definition

Ledger or general ledger in accounting.

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How it's used

Refers specifically to the master set of accounts that summarizes all individual sub-ledgers. It is a formal accounting term used in professional settings rather than casual conversation. You will mostly hear it in office environments or when discussing financial reporting.

Measure word

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Examples

The accountant has already closed the general ledger.

Common phrases

to close the general ledger
to reconcile the general ledger

Common mistake

Avoid using this for a simple list of expenses or a personal diary, as it carries a specific technical meaning in accounting. Using it for general record-keeping sounds unnatural to native speakers.

Grammar color guide

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Connector