ledger Meaning, Definition & Usage

  1. noun a record in which commercial accounts are recorded
    book; book of account; account book; leger.
    • they got a subpoena to examine our books
  2. noun an accounting journal as a physical object
    daybook.
    • he bought a new daybook

WordNet

Ledg"er noun
Etymology
Akin to D. legger layer, daybook (fr. leggen to lay, liggen to lie), E. ledge, lie. See Lie to be prostrate.
Definitions
  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.

Webster 1913