We contacted one of the best CPA firms in south Denver for clarification:
Overview: All of a company's accounts are contained in a book called a general ledger, or simply a ledger.
The ledger is just a group of actual accounts.
Special thanks to the Megger CPAs of South Denver for the answer.
My Hometown CPAs - Blog
Read advice submitted by local firms and find CPAs and accountants by metro area and US region.
A Taxing Matter Blog
Anthony G Adams
Kay Bell Texas
Grumpy Old Accountants
RIP Jasper (family friend)