What is the term for a book that contains financial accounts?

The term "ledger" specifically refers to a book or collection of accounts in which financial transactions are recorded. It serves as a central component of accounting, where it organizes and summarizes all financial transactions related to a business or organization, maintaining a systematic record of debits and credits. A ledger allows for concise tracking of finances over time, ensuring that all entries are properly accounted for and can be easily referenced.

In contrast, a journal typically functions as a record of transactions in chronological order before they are transferred to the ledger. A register often refers to a specific type of record that can track particular financial data, often associated with bank transactions, and a chronicle is more focused on a narrative history rather than financial details. The clarity and specificity of a ledger in the context of financial accounting make it the correct answer for this question.