# Ledger of record

The single book an organisation treats as authoritative — the number everyone cites and reconciles against, even while other systems hold copies.

- Source: [Ledgerbook glossary](/glossary/)
- Related: [Accounting data layer](/glossary/accounting-data-layer/), [Bitemporal ledger](/glossary/bitemporal-ledger/), [Provisional entry](/glossary/provisional-entry/)