The book in which accounts are maintained is called ledger. One account is opened on each page of this book, but transaction is relating to a particular account are numerous .It may or may not extend to more than one page. All the transactions are recorded chronologically. From journal every transaction is posted in at least two accounts, debit side or on credit side. https://www.expertsmind.com/accounting-assignment-help/defining-ledger-accounts-book-assignment-help.aspx