An accountant wanting to know the balance of a particular account would refer to the
Answer: Ledger
Explanation:
An accountant wanting to know the balance of a particular account would refer to the Ledger postings.
In ledger postings each of accounting transaction will be posted seperately to know the each account balance particularly.
The ledger posting is very easy to identify the each of the accounting ending balance.
In ledger account used to know the balance we used double entry posting of each transactions.
Therefore, An accountant wanting to know the balance of a particular account would refer to the Ledger postings.
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