Ledger is a books of

The correct answer is: A. Original entry.

A ledger is a book of original entry. It is a book of accounts that contains all the financial transactions of a business. The ledger is divided into accounts, each of which represents a different asset, liability, equity, income, or expense.

Original entries are the first entries made in the ledger to record a financial transaction. They are made from source documents, such as invoices, receipts, and checks.

The ledger is a permanent record of all the financial transactions of a business. It is used to prepare financial statements, such as the income statement and balance sheet.

The other options are incorrect because:

• B. Final entry is not a type of entry.
• C. Adjustment entry is an entry that is made to correct an error in the ledger.
• D. Rectification entry is an entry that is made to correct an error in the financial statements.