ledger

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.

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

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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)]

Thesaurus

Noun	1.	ledger - a record in which commercial accounts are recorded; "they got a subpoena to examine our books" account book, book of account, leger, book 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" daybook journal - a record book as a physical object

Translations

ledger [ˈlɛdʒəʳ] n → libro mayor

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ledger [ˈlɛdʒəʳ] n → registre m, grand livre

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ledger [ˈlɛdʒəʳ] n (Comm) → Hauptbuch nt

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ledger [ˈlɛdʒəʳ] n → libro maestro, registro