The general ledger is also known as the main or nominal ledger, because it holds both sides of double-entry transactions. In contrast, the purchase and sales ledgers are called subsidiary ledgers ...

Using the ledger-to-ledger transaction accounting method keeps track of your business activities. Each transaction is analyzed and recorded in the appropriate ledger. With the exception of the general ...

In simple terms, a blockchain can be described as an append-only transaction ledger. What that means is that the ledger can be written onto with new information, but the previous information, stored ...

Blockchain is a decentralized, distributed ledger on which transactions are recorded. The transaction ledger is maintained simultaneously across a network of unrelated computers or servers called ...

CPA tax preparers should recognize that the use of bitcoin and other virtual currencies has grown, both as an investment and as a means of commerce, that it has tax consequences, and that it is an IRS ...

The blockchain protocol (a form of a ‘distributed ledger system’) was originally designed as a platform to process Bitcoin transactions. The protocol enables peer-to-peer transactions and eliminates ...

Late on Thursday night, US Eastern time, someone made one of the biggest transactions in bitcoin history: 94,504 bitcoins. At the then-current bitcoin price of around $10,600, this transaction was ...

A structural shift in global payments is becoming visible in the data. In 2025, the SWIFT network recorded a 15% ...