Financial Ledger

/ˌfɪnænʃəl ˈlɛdʒər/

Definitions

  1. (n.) A principal accounting record used to track the financial transactions and balances of a legal entity.
    The court examined the company's financial ledger to verify its reported assets.

Forms

  • financial ledger
  • financial ledgers

Commentary

In legal contexts, financial ledgers provide essential evidence of financial conduct and are often scrutinized in litigation involving fiduciary duties or financial compliance.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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