The correct answer is A. 5.
A ledger is a book of accounts that contains all the financial transactions of a business. It is divided into columns for the date, account name, debit, credit, and balance.
The date column is used to record the date of the transaction. The account name column is used to identify the account that is being debited or credited. The debit column is used to record the amount of money that is being debited from the account. The credit column is used to record the amount of money that is being credited to the account. The balance column is used to calculate the balance of the account after the transaction has been recorded.
The number of columns in a ledger can vary depending on the size and complexity of the business. However, most ledgers have at least five columns: date, account name, debit, credit, and balance.
Option B, 7, is incorrect because most ledgers have at least five columns, but not necessarily seven.
Option C, 8, is incorrect because most ledgers have at least five columns, but not necessarily eight.
Option D, 10, is incorrect because most ledgers have at least five columns, but not necessarily ten.