Babban Ledger babban rikodin lissafin kuɗi ne wanda ya ƙunshi duk ma'amalar kuɗin kamfani. Yana aiki a matsayin tushen tushen bayanai na farko don ƙirƙirar bayanan kuɗi da sauran rahotannin da aka yi amfani da su don nazarin ayyukan kuɗin kamfanin. Babban Ledger yawanci ya haɗa da asusu daban-daban na kadarori, alhaki, daidaito, kudaden shiga
