Question

multiple choice question
which of the following includes the list of transactions affecting each individual account and the accounts balance?
o account
o ledger
o journal

Explanation:

In accounting, a ledger is a book or digital record that contains the list of transactions affecting each individual account and shows the account's balance. An account is a single - entry record within the ledger. A journal is a chronological record of transactions before they are posted to the ledger accounts.

Answer:

B. Ledger