Ledgers are accounting records which contain information on assets owned by the firm such as buildings, machinery and office equipment; expenses and incomes including rents received, interest payments and money from the sale of assets, as well expenditure on wages and fuel. General ledgers will include all of a firm's accounts in a single ledger, which may be subdivided into personal ledgers (dealing with individuals) and impersonal ledger (other transactions). These ledgers include abstract ledger accounts, impersonal ledgers, personal ledgers (various members of Cheetham family) and annual balance sheets.
Bound ledgers are indexed.