A ledger is the principal book or computer file for recording and totaling monetary transactions by account, with debits and credits in separate columns and a beginning balance and ending balance for each account. The ledger is a permanent summary of all amounts entered in supporting journals which list individual transactions by date. Every transaction flows from a journal to one or more ledgers. A company's financial statements are generated from summary totals in the ledgers.

Ledgers include:

For every debit recorded in a ledger, there must be a corresponding credit so that the debits equal the credits in the grand totals.

Originally, a ledger was a large volume of scripture/service book kept in one place in church and accessible. According to Charles Wriothesley's Chronicle (1538):

It is an application of this original meaning that is found in the commercial usage of the term for the principal book of account in a business house.

Heath Andrew Ledger (4 April 1979 – 22 January 2008) was an Australian television and film actor. After performing roles in Australian television and film during the 1990s, Ledger left his homeland for the United States in 1998 to develop his film career. His work comprised nineteen films, including 10 Things I Hate About You (1999), The Patriot (2000), A Knight's Tale (2001), Brokeback Mountain (2005), and The Dark Knight (2008). In addition to acting, he produced and directed music videos and aspired to be a film director.

For his portrayal of Ennis Del Mar in Brokeback Mountain, Ledger won the 2005 New York Film Critics Circle Award for Best Actor and the 2006 "Best Actor" award from the Australian Film Institute and was nominated for the 2005 Academy Award for Best Actor as well as the 2006 BAFTA Award for Best Actor in a Leading Role. Posthumously he shared the 2007 Independent Spirit Robert Altman Award with the rest of the ensemble cast, the director, and the casting director for the film I'm Not There, which was inspired by the life and songs of American singer-songwriter Bob Dylan. In the film, Ledger portrayed a fictional actor named Robbie Clark, one of six characters embodying aspects of Dylan's life and persona. Ledger received numerous accolades for his critically acclaimed portrayal of the Joker in The Dark Knight, including the Academy Award for Best Supporting Actor, a Best Actor International Award at the 2008 Australian Film Institute Awards, for which he became the first actor to win an award posthumously, the 2008 Los Angeles Film Critics Association Award for Best Supporting Actor, the 2009 Golden Globe Award for Best Supporting Actor and the 2009 BAFTA Award for Best Supporting Actor.

Aaron Edward Eckhart (born March 12, 1968) is an American film and stage actor. Born in California, he moved to England at the age of 13, when his father relocated the family. Several years later, he began his acting career by performing in school plays, before moving to Sydney, Australia, for his high school senior year. He left high school without graduating, but earned a diploma through an adult education course, and graduated from Brigham Young University-Hawaii (BYUH) in 1994 with a Bachelor of Fine Arts degree in film. For much of the mid-1990s he lived in New York City as a struggling, unemployed actor.

As an undergraduate at Brigham Young, Eckhart met director and writer Neil LaBute, who cast him in several of his own original plays. Five years later Eckhart made a debut as an unctuous, sociopathic ladies' man in LaBute's black comedy film, In the Company of Men (1997). Under LaBute's guidance he worked in the director's films, Your Friends & Neighbors (1998), Nurse Betty (2000), and Possession (2002). Eckhart has chosen roles in an eclectic range of movies, from science fiction films such as The Core (2003) and Paycheck (2003) to romantic dramas like Conversations with Other Women (2006) and No Reservations (2007).

Larry King (born November 19, 1933) is an American television and radio host whose work has been recognized with awards including two Peabodys and ten Cable ACE Awards. He began as a local Florida journalist and radio interviewer in the 1950s and 1960s and became prominent as an all-night national radio broadcaster starting in 1978. From 1985-2010, he hosted the nightly interview TV program Larry King Live on CNN.

King was born Lawrence Harvey Zeiger in Brooklyn, New York City, to an Austrian immigrant Edward Zeiger, a restaurant owner and defense plant worker, and his wife Jennie Gitlitz, a garment worker, who emigrated from Belarus. King grew up in a religiously observant Jewish home, but in adulthood became an agnostic.

King's father died at 44 of heart disease, and his mother had to go on welfare to support her two sons. His father's death greatly affected King, and he lost interest in school. After graduating from high school, he worked to help support his mother. From an early age, however, he had wanted to go into radio. King is a fan of the Los Angeles Dodgers.

Jacob Benjamin "Jake" Gyllenhaal ( /ˈdʒɪlənhɔːl/ JIL-ən-hawl; born December 19, 1980) is an American actor. The son of director Stephen Gyllenhaal and screenwriter Naomi Foner, Gyllenhaal began acting at the age of ten. Following his first lead role in 1999's October Sky, he starred in the indie cult hit Donnie Darko (2001), in which he played a psychologically troubled teenager alongside his older sister, actress Maggie Gyllenhaal. In 2004 he appeared in the science-fiction film The Day After Tomorrow, portraying a student caught in a cataclysmic global cooling event. He then played against type as a frustrated Marine in Jarhead (2005). The same year his role as Jack Twist in Brokeback Mountain earned him critical acclaim and an Academy Award nomination for Best Supporting Actor. He has since played the lead roles in many notable films, including Zodiac (2007), Prince of Persia: The Sands of Time (2010) and Source Code (2011).

Gyllenhaal has promoted various political and social causes. He has appeared in Rock the Vote advertising, campaigned for the Democratic Party in the 2004 U.S. presidential election, promoted environmental causes, and campaigned on behalf of the American Civil Liberties Union.