Accounting is the systematic process of keeping or recording financial transactions relating to a business or a company. Accounting entries are recorded in Accounting Books. An accounting ledger contains the company's main accounting records. Today, we have accounting software to take care of business accounting and to maintian ledgers. Traditionally, accounting books were used to record and maintain ledger accounts. Antique Accounting ledgers books, both used and unused, are available for sale in the online market.