liability ledger Definition | Business Dictionaries from AllBusiness.com

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Business Definition for: liability ledger

liability ledger

central record of a bank's outstanding loans and discounts to all borrowers, maintained in a bank's loan department. The liability ledger can be a sub-ledger to a bank's computerized general ledger accounting system, or in nonautomated systems, individual ledger cards for each borrower. The aggregate total of outstanding loans is the major portion of a bank's earning assets .

loan ledger

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