ledger led‧ger [ˈledʒə ǁ -ər] noun [countable usually plural] ACCOUNTING
one of the books or computer records showing the totals of items shown separately in the Books Of First Entry or day book S; = BOOK OF FINAL ENTRY:

• Gone are the days of ledgers and filing cabinets. In the information age, most information is held on computers and networks.

ˈbought ˌledger also ˈpurchase ˌledger ACCOUNTING
a ledger showing amounts owed to suppliers
ˌgeneral ˈledger also ˌnominal ˈledger ACCOUNTING
a ledger showing interest costs, depreciation (= amounts relating to the loss of value of assets over time) etc
ˌpersonal ˈledger ACCOUNTING
a ledger showing amounts owed to or by particular people
ˈreal ˌledger ACCOUNTING
a ledger showing amounts relating to property and equipment
ˈsales ˌledger ACCOUNTING
a ledger showing amounts owed by customers

* * *

ledger UK US /ˈledʒər/ noun [C] ACCOUNTING
a book or a computer document in which a company's accounts are recorded, especially the money it has spent and received: »

The loan appears not to have been entered in the ledger.


ledger accounts/books/systems

See also BOUGHT LEDGER(Cf. ↑bought ledger), CREDITORS' LEDGER(Cf. ↑creditors' ledger), DEBTORS' LEDGER(Cf. ↑debtors' ledger), GENERAL LEDGER(Cf. ↑general ledger), NOMINAL LEDGER(Cf. ↑nominal ledger), PERSONAL LEDGER(Cf. ↑personal ledger), PURCHASE LEDGER(Cf. ↑purchase ledger), SALES LEDGER(Cf. ↑sales ledger)

Financial and business terms. 2012.

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Look at other dictionaries:

  • Ledger — bezeichnet: ein Papierformat in den USA und Kanada, siehe Papierformat#Nordamerika Ledger ist der Familienname folgender Personen: Bob Ledger (* 1937), englischer Fußballspieler Heath Ledger (1979–2008), australischer Schauspieler Robert Ledger ( …   Deutsch Wikipedia

  • Ledger — 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… …   The Collaborative International Dictionary of English

  • ledger — I noun account book, account of transactions, accounts, balance sheet, bankbook, book of accounts, book of records, books, calculation, cashbook, codex accepti et expensi, computation, daybook, diary, entries, file, index, log, logbook, passbook …   Law dictionary

  • ledger — account book, c.1400, from leggen to place, lay (see LAY (Cf. lay) (v.)). Originally a book that lies permanently in a place (especially a large copy of a breviary in a church). Sense of book of accounts is first attested 1580s, short for ledger… …   Etymology dictionary

  • ledger — [lej′ər] n. [ME legger, prob. < ME leggen or liggen after MDu ligger: see LAY1, LIE1] 1. a large, flat stone placed over a tomb 2. a) a large, horizontal timber in a scaffold b) …   English World dictionary

  • ledger — [n] account book books, daybook, journal, record book, register; concepts 271,280,801 …   New thesaurus

  • ledger — ► NOUN ▪ a book or other collection of financial accounts. ORIGIN originally denoting a large bible or breviary: probably from variants of LAY(Cf. ↑lay) and LIE(Cf. ↑lie), influenced by Dutch legger and ligger …   English terms dictionary

  • ledger — Synonyms and related words: Domesday Book, account, account book, accounts payable ledger, accounts receivable ledger, address book, adversaria, album, annual, appointment calendar, appointment schedule, balance sheet, bank ledger, bankbook, bill …   Moby Thesaurus

  • Ledger — A ledger or lieger (from the English dialect forms liggen or leggen , to lie or lay; in sense adapted from the Dutch substantive logger ), is the principal book for recording transactions. Originally, the term referred to a large volume of… …   Wikipedia

  • ledger — A collection of accounts of a similar type. Traditionally, a ledger was a large book with separate pages for each account; in modern systems they will usually consist of computer records. The most common ledgers are the nominal ledger containing… …   Accounting dictionary

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