A secondary book of accounts, the information of which is obtained from the journal, is called?

The correct choice is the ledger, as it serves as a secondary book of accounts that compiles information recorded in the journal. The ledger is organized by accounts and typically contains all the entries that reflect changes in assets, liabilities, equity, revenues, and expenses. By transferring data from the journal, where initial transactions are recorded chronologically, the ledger allows for a more systematic arrangement, facilitating the tracking and summarization of financial information for each specific account.

The other options serve different purposes: the balance sheet provides a snapshot of a company's financial position at a specific point in time, showing its assets, liabilities, and equity. A worksheet is often used as a preliminary step in preparing financial statements, offering a space to compile and adjust entries. The trial balance is a report that summarizes the balances of all ledger accounts to ensure that total debits equal total credits, but it does not function as a record of transactions like the ledger does. Therefore, the ledger is distinctly positioned as the secondary book of accounts that organizes the data coming from the journal.