Book ledger is a book statistical table designed and used by itself according to the needs of book management. It can be paper or electronic. Book account can be divided into: book lending account, book registration account, book management account, etc.

Account books do not belong to the account book system in accounting, and are not the account books recorded in accounting. It is an auxiliary account book set up by enterprises to strengthen the management of a certain aspect and understand the information of a certain aspect in more detail, and there is no fixed format.