1. An accounting record in which debits equal credits, indicating that all financial transactions have been properly recorded
The accountant confirmed that the balanced ledger showed no discrepancies.
O contador confirmou que a razão equilibrada não apresentava discrepâncias.
2. A financial statement where total assets equal the sum of liabilities and equity
We cannot close the books until we have a balanced ledger.
Não podemos encerrar os livros até termos uma razão equilibrada.