Ledger definitions

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

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.

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A slab of stone laid flat over a grave.
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A horizontal timber in a scaffold, attached to the uprights and supporting the putlogs.
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A book in which the monetary transactions of a business are posted in the form of debits and credits.
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A book to which the record of accounts is transferred as final entry from original postings.
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A large, flat stone placed over a tomb.
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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.
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A large, horizontal timber in a scaffold.
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A book for keeping notes, especially one for keeping accounting records.
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(accounting) A collection of accounting entries consisting of credits and debits.
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(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.
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A large flat stone, especially one laid over a tomb.

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Origin of ledger

From Middle English lygger, leger (“large breviary, beam"), probably from leyen, leggen (“to lay"), akin to Dutch legger (“layer, daybook") (from leggen (“to lay"), liggen (“to lie"), English ledge, lie (“to be prostrate")).