ledger vs book of account

ledger and book of account both are nouns.

Word	Noun	Adjective	Verb	Adverb
ledger	Yes	No	No	No
book of account	Yes	No	No	No

As nouns, ledger and book of account are synonyms defined as:

ledger and book of account: a record in which commercial accounts are recorded

Other synonyms of ledger include account book, book, leger.

ledger (noun)	book of account (noun)
an accounting journal as a physical object	a record in which commercial accounts are recorded
a record in which commercial accounts are recorded