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")).

Sentence Examples

  • Statistics.See Wyatt, Agricultural Ledger (Calcutta, 1895), p. 71; Balfour, The Agricuttural Pests of India (1887), p. 13; Eriksson and Henning, Die Getreideroste; the publications of the U.S. Agricultural Department; the Kew Bulletin; Zeitschrift fr Pjlanzeiikrankheiten, and elsewhere.

  • He is known to have written to the Public Ledger and Public Advertiser, as an advocate of the popular cause, on many occasions about and after the year 1763; he frequently attended debates in both Houses of Parliament, especially when American questions were being discussed; and between 1769 and 1771 he is also known to have been favourable to the scheme for the overthrow of the Grafton government and afterwards of that of Lord North, and for persuading or forcing Lord Chatham into power.

  • The cashier is required to complete this with details of all the transactions made from the LOLA estate ledger.

  • Sage Extended Enterprise Suite works with Sage Payroll Services, SageCRM and Sage Abra.Sage Business Vision offers accounts payable, general ledger, accounts receivable and inventory management functions.

  • The woman claimed to have seen Heath Ledger doing drugs before his tragic death and also made claims that she was once the personal assistant to tantrum prone model Naomi Campbell.

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Words near ledger in the Dictionary