What is the name of a book that contains information about accounts?

The term 'ledger' refers to a comprehensive book or digital record that contains a set of financial accounts. It serves as the central repository for recording and summarizing all transactions across various accounts, such as assets, liabilities, equity, revenues, and expenses. Each entry in the ledger typically includes details of the transaction, such as the date, amount, and account affected, allowing for organized tracking of financial movements and balances.

In accounting, maintaining a ledger is essential for accurate financial reporting and analysis. It helps in ensuring that transactions are documented correctly and that the accounting equation remains balanced. This discipline allows businesses to track their financial performance over time, providing critical insights for decision-making.

While other terms like journal, statement, and account book have their specific uses in accounting, the ledger specifically denotes the complete collection of accounts for an entity, making it the most suitable choice in this context.