Accounts being entered into a ledger.
- An example of a ledger is what would be used to cover a grave in a cemetery.
- An example of a ledger is where a company's financial transactions are recorded.
The definition of a ledger is a flat stone that covers a grave, or a book that bookkeepers use for entering debits and credits.
- a large, flat stone placed over a tomb
- a large, horizontal timber in a scaffold
- ledger board (sense )
Origin of ledger< ME sense “large volume kept in one place in church”Bookkeeping the book of final entry, used, in a double-entry system, for recording all debits and credits, as by transfer from a journal, according to the accounts to which they belong
Origin of ledgerMiddle English legger, probably ; from Middle English leggen or liggen after Middle Dutch ligger: see lay, lie
- 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.
- A slab of stone laid flat over a grave.
- A horizontal timber in a scaffold, attached to the uprights and supporting the putlogs.
Origin of ledgerMiddle English legger, breviary, probably from leggen, to lay; see ledge.
- A book for keeping notes, especially one for keeping accounting records.
- (accounting) A collection of accounting entries consisting of credits and debits.
- (construction) A board attached to a wall to provide support for attaching other structural elements (such as deck joists or roof rafters) to the building.
- A large flat stone, especially one laid over a tomb.