What accountant has mishandled – German banks (6)

I believe the answer is:

ledger

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'what accountant' is the definition.
I can't tell whether this defines the answer.

'has mishandled german banks' is the wordplay.
'banks' indicates a hidden word (the clue contains or banks the answer).
'LEDGER' is hidden within 'has mishandled german'.

Can you help me to learn more?

(Other definitions for ledger that I've seen before include "Elderly resident" , "Business record book" , "record-holder" , "In which accounts are entered" , "Heath -, Australian actor" .)

I've seen this clue in The Guardian.

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