1. Accounting Ledger Cards:
This is the most common meaning. In traditional accounting, ledger cards are individual sheets or cards that record transactions for a specific account. Think of them as a mini-ledger for a single account. They typically contain:
* Account name: The name of the account, like "Cash," "Accounts Receivable," or "Inventory."
* Date: The date of the transaction.
* Description: A brief description of the transaction.
* Debit/Credit: The amount debited or credited to the account.
* Balance: The running balance of the account after each transaction.
Ledger cards were often used in manual accounting systems. Today, they are less common, replaced by electronic spreadsheets and accounting software.
2. Other Types of Cards:
The term "ledger cards" can also be used in other contexts, though these are less common:
* Inventory Ledger Cards: These cards might be used to track inventory levels and movements, especially in manual inventory systems.
* Membership Ledger Cards: Some organizations might use ledger cards to track membership payments and other information related to their members.
To understand what "ledger cards" refer to in your specific context, you need more information. Please provide more details about where you encountered this term.