What is often included in a ledger?

A ledger is a fundamental component in accounting and finance, primarily used to record financial transactions. This includes detailed information regarding sales, purchases, receipts, and payments made by a business or entity. Ledgers are crucial for tracking the financial health and performance of an organization, as they enable businesses to maintain accurate financial records and prepare financial statements.

The other options typically do not relate to a ledger's primary function. Meeting minutes are records of what was discussed during meetings and are more aligned with organizational governance. Employee performance reviews focus on assessing individual employee contributions and progress, which pertains to human resources rather than financial record-keeping. Project timelines are schedules that outline the phases and deadlines of a project, related to project management, not direct financial tracking. Thus, the inclusion of financial transactions in a ledger is essential for proper accounting practices.