A general ledger represents the record-keeping system for a company’s financial data, with debit and credit account records validated by a trial balance. It provides a record of each financial ...

Ledgers, the foundation of accounting, are as ancient as writing ... In its simplest form, a distributed ledger is a database held and updated independently by each participant (or node) in ...

One of the most significant milestones in the history of ledger systems is the rise of double-entry accounting, which was introduced in the 15th century and revolutionised how transactions were ...