paper ledger
/ˈpeɪpər ˈlɛdʒər/ · pa·per · led·ger
noun
- A book or notebook used for recording financial transactions, accounts, or other data. The accountant used a paper ledger to track the company's expenses.
- A record or account kept in a book or notebook. The paper ledger showed a significant increase in sales over the past quarter.
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Did you know? The use of paper ledgers dates back to ancient civilizations, where they were used for tax collection and financial record-keeping.