ledger

The definition of a ledger is a flat stone that covers a grave, or a book that bookkeepers use for entering debits and credits.

(noun)

  1. An example of a ledger is what would be used to cover a grave in a cemetery.
  2. An example of a ledger is where a company's financial transactions are recorded.

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See ledger in Webster's New World College Dictionary

noun

  1. a large, flat stone placed over a tomb
    1. a large, horizontal timber in a scaffold
    2. ledger board (sense )
  2. Origin: < 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: ME legger, prob. < ME leggen or liggen after MDu ligger: see lay, lie

See ledger in American Heritage Dictionary 4

noun
  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.

Origin:

Origin: Middle English legger, breviary

Origin: , probably from leggen, to lay; see ledge

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