Concept:In double-entry bookkeeping, all transactions of a similar kind are grouped into separate records, and the book that contains these records is the ledger.
Explanation:Each transaction is posted from the journal into the appropriate account.
An account is a statement that records all transactions of one particular class, such as cash or receivables, during a given period.
All such accounts are kept together in the principal book called the ledger.
The cash book and petty cash book are special records that deal mainly with cash transactions only, not every class of transaction.
Therefore, the description in the question refers to the ledger.
Answer:B. Ledger