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What are ledgers?

What are ledgers? Here are some definitions.

Noun
  1. plural of ledger
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The years covered by each of the ledgers, as well as the condition of each ledger, is discussed below.
If you want to have a look at these ledgers or the cash book hit one of the hotwords below.
Bank accounts themselves are no longer recorded in ledgers but on computer databases.
Designed for double-entry bookkeeping, our software has full sales, purchase and nominal ledgers.
The official club ledgers could accurately be described as the DNA of Everton Football Club.
Some of the earliest ledgers date from 1821, when the High Street apothecary kept his records in meticulous copperplate handwriting.

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