| # | Concept | Culture | Statement | Freq. |
|---|---|---|---|---|
| 1 | general ledger | Western countries | A fundamental and essential accounting tool for businesses, used for recording financial transactions and preparing financial statements. | 1 |
| 2 | ledger | Western countries | Commonly used for financial record-keeping in businesses and organizations | 1 |
| 3 | ledger | Western countries | A ledger is commonly associated with accounting and financial records in businesses and organizations. | 1 |
| 4 | ledger | Western countries | A ledger is commonly associated with accounting and financial records in Western countries. | 1 |