Either traditionally – a book as a collection of sheets of paper with a binding and a cover, or more recently – a file as a set of appropriately ordered entries on a data carrier or storage medium, in which all the accounts of a company are summarized (either a book or a data base that contains all the accounts of a company and the balances of those accounts). – Cash book, Memorial.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/