Crossword Genius

Both sides accepting border accounts? (6)

Ross

I believe the answer is:

ledger

I'm a little stuck... Click here to teach me more about this clue!

'both sides accepting border accounts?' is the definition.
I can't tell whether this definition defines the answer.

'both sides accepting border' is the wordplay.
'both sides' becomes 'lr' (I've seen this in other clues).
'accepting' indicates putting letters inside.
'border' becomes 'edge' (synonyms).
'lr' going around 'edge' is 'LEDGER'.

Can you help me to learn more?

(Other definitions for ledger that I've seen before include "Book for keeping financial accounts" , "Old-fashioned heavy accounts book" , "Heath -, Australian actor" , "Accounts journal" , "Old accounts book" .)

I've seen this clue in The Independent.
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