Do you know what a digital ledger is? Here’s a hint: there’s no relation to Heath Ledger.

Ledgers are the foundation of accounting, and they are about as ancient as money and writing.

Since ancient times, ledgers have been at the center of economic transactions. They have been used in various ways, such as recording contracts, payments, movement of assets or property, or buy-sell deals. When the journey first commenced, their medium was primarily clay, stone, paper, and papyrus. However, after computers became normalized in the 80’s and 90’s, paper records were digitized, often by manual data entry.

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