asset ledger Definition | Business Dictionaries from AllBusiness.com

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Business Definition for: asset ledger

asset ledger

subsidiary ledger of asset accounts in which journal entries of transactions affecting the assets are summarized and classified into debits and credits. Depending on the size of an organization and the complexity of its accounting system, it may have one subledger for all assets or many different ledgers for different types of assets, for example, fixed assets.

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