A Ledger Is

Multiple Choice

A ledger is:

A) A record containing all accounts (with amounts) for a business.
B) A journal in which transactions are first recorded.
C) A collection of documents that describe transactions and events during the accounting process.
D) A list of all accounts with their debit balances at a point in time.
E) A list of all accounts a company uses and includes an identification number assigned to each account.