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Definitions for: Ledger
[n] an accounting journal as a physical object; "he bought a new daybook"
[n] a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
Webster (1913) Definition: Ledg"er(l[e^]j"[~e]r), n. [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. (Arch.)
(a) A large flat stone, esp. one laid over a tomb. --Oxf.
Gloss.
(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.
--J. H. Walsh.
Ledger blade,a stationary shearing blade in a machine for
shearing the nap of cloth.
Ledger line. See Leger line, under 3d Leger, a.
Ledger wall (Mining), the wall under a vein; the foot wall.
--Raymond.
Synonyms: account book, book, book of account, daybook, leger
See Also: accounting, accounting system, cost ledger, daybook, general ledger, journal, journal, method of accounting, record, subsidiary ledger
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