| Noun | 1. | book of account - a record in which commercial accounts are recorded; "they got a subpoena to examine our books"record - a document that can serve as legal evidence of a transaction; "they could find no record of the purchase" cost ledger - ledger showing the accumulated costs classified in various ways general ledger - the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts) subsidiary ledger - details of an account supporting the amount stated in the general ledger accounting system, method of accounting, accounting - a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts |