"Ledger account" refers to a categorized account, while "ledger entry" refers to an accounting entry.
Categorized Account: A categorized account is a book that records economic transactions in various accounts based on accounting vouchers or journals. The book that records economic transactions in various accounts based on accounting vouchers or journals is called "general ledger account"; and the book that records economic transactions in various accounts based on detailed classified accounts is called "detailed ledger account."
Accounting Entry: An accounting entry is a record that pre-determines the name of the account involved in each economic transaction, as well as the direction and amount to be entered into the account. It is also known as a journal entry. An accounting entry is composed of three elements: the debit and credit directions, the corresponding account (subject) name, and the recorded amount. Based on the number of accounts involved, it can be divided into simple accounting entries and compound accounting entries. A simple accounting entry refers to an accounting entry involving only one debit and one credit account, while a compound accounting entry refers to an accounting entry composed of two or more (excluding two) corresponding accounts, i.e. one debit to multiple credits, one credit to multiple debits, or multiple debits to multiple credits.
Based on the number of accounts involved in accounting entries, it can be divided into simple entries and compound entries.
A simple entry refers to an accounting entry involving only two accounts, i.e. a one debit and one credit accounting entry;
A compound entry refers to an accounting entry involving two or more (not including two) accounts.
