Chapter 4 Ledger Accounts & Control Account

In most companies each class of transaction and their associated assets and liabilities are given their own account. There will be separate accounts for purchases, sales, inventory assets, amount due from customers, liabilities to pay suppliers, rent, etc. Each account in the system is referred to as a‘ledger'.

In simple terms, the ledger accounts are where the double entry records of all transactions and events are made. They are the principal books or files for recording and totaling monetary transactions by account. A company's financial statements are generated from summary totals in the ledgers.

簡單地說，賬戶就是運用復式記賬系統記錄所有的經濟業務和事項的方式。