The book or the specialized program is called ledger.
A ledger is a book of accounts that contains information from the journals that has been sorted and presented as debits and credits. It is sometimes referred to as the second book of entries. The ledger stores all information needed to create financial statements.
A ledger is the main book or computer file used to record and total economic transactions measured in terms of a monetary unit of account by account type, with debits and credits in distinct columns and a start and finish monetary balance for each account.
Therefore, the term is ledger.
To know more about ledger click here:
https://brainly.com/question/17143087
SPJ4
