A ledger is the principal book or computer file for recording and totaling economic transactions measured in terms of a monetary unit of account by account type, with debits and credits in separate columns and a beginning monetary balance and ending monetary balance for each account
Word Root of audible. The Latin word audīre, meaning “to hear” or “to listen,” gives us the root aud. Words from the Latin audīre have to do with hearing. Anything audible is loud enough to be heard. An audience is a group of people who listen to or watch a performance.