#method_of_accounting__accounting__accounting_system  a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
  supertype:  #register.record  a book in which names and transactions are listed
  subtype:  #control_account  #ledger_entry  #credit_side  #debit_side {#accrual_basis #cash_basis}  #pooling_of_interest  #audited_account  #limited_review
  member of:  #leger__ledger__account_book__accountbook__book_of_account__book  a record in which commercial accounts are recorded; "they got a subpoena to examine our books"

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