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Definition of Ledger
1. Noun. A record in which commercial accounts are recorded. "They got a subpoena to examine our books"
Generic synonyms: Record
Specialized synonyms: Cost Ledger, General Ledger, Subsidiary Ledger, Daybook, Journal
Member holonyms: Accounting, Accounting System, Method Of Accounting
2. Noun. An accounting journal as a physical object. "He bought a new daybook"
Definition of Ledger
1. n. 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.
Definition of Ledger
1. Noun. A book for keeping notes, especially one for keeping accounting records. ¹
2. Noun. (accounting) A collection of accounting entries consisting of credits and debits. ¹
3. Noun. (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. ¹
4. Noun. A large flat stone, especially one laid over a tomb. ¹
¹ Source: wiktionary.com
Definition of Ledger
1. an account book of final entry [n -S]
Medical Definition of Ledger
1.
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.
Alternative forms: leger.
2. A large flat stone, especially. One laid over a tomb. 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.
Alternative forms: ligger] Ledger bait, fishing bait attached to a floating line fastened to the bank of a stream, pond, etc. . Ledger line.
Lexicographical Neighbors of Ledger
Literary usage of Ledger
Below you will find example usage of this term as found in modern and/or classical literature:
1. 20th Century Bookkeeping and Accounting: A Treatise on Modern Bookkeeping by James Williams Baker (1918)
"The controlling account in the general ledger usually bears the name of the ledger
which it ... If all the accounts with creditors are kept in one ledger, ..."
2. The Encyclopedia Americana: A Library of Universal Knowledge (1918)
"It simply shows that the ledger is in balance; that the debits and credits of
the original entries were equal and posted to the proper side of some ledger ..."
3. The Philosophy of Accounts by Charles Ezra Sprague (1908)
"The ledger is sometimes incomplete, and is then frequently known as a " single
entry ledger. ... We must not hastily assume that a ledger is incomplete, ..."
4. Accounting in Theory and Practice: A Text-book for the Use of Accountants by George Lisle (1906)
"If the total of the Self-Balancing ledger does not agree with the balance shown
in the abstract account in the General ledger, of which the Trial Balance ..."
5. Accounting in Theory and Practice: A Text-book for the Use of Accountants by George Lisle (1906)
"If the total of the Self•Balancing ledger does not agree with the balance shown
in the abstract account in the General ledger, of which the Trial Balance ..."
6. The Applied Theory of Accounts by Paul Joseph Esquerré (1914)
"In connection with the current ledger, there is kept a "transfer ledger" which,
... Private ledger If the business is of such a nature as to make it ..."
7. Accounting Theory and Practice by Roy Bernard Kester (1917)
"If this could be done, the bookkeeper in charge of the general ledger could not
only get his trial balance without reference to the customers ledger but ..."
8. Money and Banking by John Thom Holdsworth (1920)
"There are two types of individual ledger in common use: the three-column or ...
In the three-column ledger, the depositor's name is entered at the top of ..."
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