ledger

ledg·er

Accounts being entered into a ledger.

noun

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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"ledger." YourDictionary, n.d. Web. 09 December 2018. <https://www.yourdictionary.com/LEDGER>.

APA Style

ledger. (n.d.). Retrieved December 09th, 2018, from https://www.yourdictionary.com/LEDGER

ledger

a large, flat stone placed over a tomb
1. a large, horizontal timber in a scaffold
2. 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 ledger

Middle English legger, probably from Middle English leggen or liggen after Middle Dutch ligger: see lay, lie

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MLA Style

"ledger." YourDictionary, n.d. Web. 09 December 2018. <https://www.yourdictionary.com/LEDGER>.

APA Style

ledger. (n.d.). Retrieved December 09th, 2018, from https://www.yourdictionary.com/LEDGER

ledger

noun

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 ledger

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

THE AMERICAN HERITAGE® DICTIONARY OF THE ENGLISH LANGUAGE, FIFTH EDITION by the Editors of the American Heritage Dictionaries. Copyright © 2016, 2011 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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Link to this page

Cite this page

MLA Style

"ledger." YourDictionary, n.d. Web. 09 December 2018. <https://www.yourdictionary.com/LEDGER>.

APA Style

ledger. (n.d.). Retrieved December 09th, 2018, from https://www.yourdictionary.com/LEDGER

Noun

(plural ledgers)

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.

Origin

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")).