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ledger

   Also found in: Legal, Encyclopedia, Wikipedia, Hutchinson 0.01 sec.
ledg·er  (ljr)
n.
1.
a. A book in which the monetary transactions of a business are posted in the form of debits and credits.
b. A book to which the record of accounts is transferred as final entry from original postings.
2. A slab of stone laid flat over a grave.
3. A horizontal timber in a scaffold, attached to the uprights and supporting the putlogs.

[Middle English legger, breviary, probably from leggen, to lay; see ledge.]

ledger
Noun
Book-keeping the principal book in which the commercial transactions of a company are recorded [perhaps Middle English leggen to lay (because kept in a specific place)]
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.ledgerledger - a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
record - a document that can serve as legal evidence of a transaction; "they could find no record of the purchase"
cost ledger - ledger showing the accumulated costs classified in various ways
general ledger - the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
subsidiary ledger - details of an account supporting the amount stated in the general ledger
daybook, journal - a ledger in which transactions have been recorded as they occurred
accounting system, method of accounting, accounting - a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
2.ledger - an accounting journal as a physical object; "he bought a new daybook"
journal - a record book as a physical object
Translations
Spanish ledger [ˈlɛdʒəʳ] nlibro mayor
French ledger [ˈlɛdʒəʳ] nregistre m, grand livre
German ledger [ˈlɛdʒəʳ] n (Comm) → Hauptbuch nt
Italian ledger [ˈlɛdʒəʳ] nlibro maestro, registro

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The remainder was credited to her and debited to somebody else's account in the ledger kept by G-- Oh, primal energy, you say, Reverend Doctor--Well then, in the Ledger of Primal Energy.
But sometimes a young fellow would look up from his ledger, or out through the grating of his father's bank, and let his eyes follow Lena Lingard, as she passed the window with her slow, undulating walk, or Tiny Soderball, tripping by in her short skirt and striped stockings.
My Day-book and Ledger will evince this in a minute.
 
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