ledger

Noun

Open English WordNet

Noun (2)ledgers

  1. a record in which commercial accounts are recorded“they got a subpoena to examine our books”Synonyms: legeraccount bookbook of accountbookType of recordKinds cost ledger, general ledger, subsidiary ledger, daybookMembers accounting, accounting system
  2. an accounting journal as a physical object“he bought a new daybook”Synonyms: daybookType of journal
Word of the day · Sep 28About this word
onerousadjective

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Webster's Dictionary (1913)

Ledg′er(lĕj′ẽr), noun

Origin: Akin to D. legger layer, daybook (fr. leggen to lay, liggen to lie), E. ledge, lie. See Lie to be prostrate.

1. A book in which a summary of accounts is laid up or preserved; the final book of record in business transactions, in which all debits and credits from the journal, etc., are placed under appropriate heads. [Written also leger.]

2. Architecture (a) A large flat stone, esp. one laid over a tomb. Oxford Glossary of Architecture, 1845 (b) A horizontal piece of timber secured to the uprights and supporting floor timbers, a staircase, scaffolding, or the like. It differs from an intertie in being intended to carry weight. [Written also ligger.]

Ledger bait, fishing bait attached to a floating line fastened to the bank of a stream, pond, etc. Walton, Izaak John Henry Walsh — Ledger blade,a stationary shearing blade in a machine for shearing the nap of cloth. — Ledger line. See Leger line, under 3d Leger, adjective — Ledger wall Mining, the wall under a vein; the foot wall. Raymond, Rossiter Worthington

Webster’s Revised Unabridged Dictionary (1913), from GCIDE 0.54

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