Can a ledger be described as a list of accounts with their debit balances at a point in time, a list...?

Question

of all accounts a company uses and includes an identification number assigned to each account or is their a better description for what a ledger is?

Answer 1

General ledger - That part of the accounting system which contains the balance sheet and income statement accounts used for recording transactions. The general ledger is comprised of numerous individual asset, liability, equity, revenue, and expense accounts. The individual accounts in a general ledger are frequently assigned a number according to the chart of accounts.