Ledger cash

Ledger cash is the net amount of cash when all of an organization's cash accounts have been combined. This is the amount that appears in the cash line item in a firm's balance sheet. The actual amount of cash on hand can vary from the ledger cash amount if a business does not conduct bank reconciliations on a regular basis.

Similar Terms

Ledger cash is also known as book cash.

Related Courses

Bookkeeping Guidebook 
Corporate Cash Management 
How to Audit Cash 
Optimal Accounting for Cash