MANAGEMENT

Detailed explanation-1: -Explanation: A separate ledger refers to the posting transaction from journal to ledger. Separate ledger accounts are maintained for each and every account for the business transactions such as asset, liability, equity item, revenue, expense type, and so on.

Detailed explanation-2: -The correct option is B secondary entry. A ledger is also known as book of secondary entry. All the journal entries recorded are posted to respective ledger accounts.

Detailed explanation-3: -An accounting ledger is an account or record used to store bookkeeping entries for balance-sheet and income-statement transactions. Accounting ledger journal entries can include accounts like cash, accounts receivable, investments, inventory, accounts payable, accrued expenses, and customer deposits.

Detailed explanation-4: -A seperate page for each account in three Ledger is called Spreadsheet.