U bilo kom kontekstu, knjigovodstvena kartica je https://www.google.rs/search?q=knjigovodstvena kartica&clien...

(Ledger) account
https://www.google.rs/search?q=ledger account&client=firefox...

Kao u slučaju "subledger account": https://www.proz.com/kudoz/serbian_to_english/finance_genera...

Account is a place where transactions are recorded and Ledger is a place where accounts are maintained.

A ledger account contains a record of business transactions. It is a separate record within the general ledger that is assigned to a specific asset, liability, equity item, revenue type, or expense type. https://www.accountingtools.com/articles/what-is-a-ledger-ac...