LEDGER

daybook, ledger

(noun) an accounting journal as a physical object; “he bought a new daybook”

ledger, leger, account book, book of account, book

(noun) a record in which commercial accounts are recorded; “they got a subpoena to examine our books”

Source: WordNet® 3.1


Etymology

Noun

ledger (plural ledgers)

A book for keeping notes, especially one for keeping accounting records; a record book, a register.

A large, flat stone, especially one laid over a tomb.

(accounting) A collection of accounting entries consisting of credits and debits.

(construction) A board attached to a wall to provide support for attaching other structural elements (such as deck joists or roof rafters) to a building.

Synonym: ligger

(fishing) Short for ledger bait or ledger line (“fishing line used with ledger bait for bottom fishing; ligger”).

Hyponyms

• distributed ledger

• nominal ledger

• sales ledger

Verb

ledger (third-person singular simple present ledgers, present participle ledgering, simple past and past participle ledgered)

(transitive) To record (something) in, or as if in, a ledger.

(transitive, fishing) To use (a certain type of bait) in bottom fishing.

(intransitive, fishing) To engage in bottom fishing.

Anagrams

• gelder, red-leg, redleg

Etymology

Proper noun

Ledger (plural Ledgers)

A surname.

Statistics

• According to the 2010 United States Census, Ledger is the 14096th most common surname in the United States, belonging to 2132 individuals. Ledger is most common among White (86.77%) individuals.

Anagrams

• gelder, red-leg, redleg

Source: Wiktionary


Ledg"er, n. Etym: [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 line. See Leger line, under 3d Leger, a.

– Ledger wall (Mining), the wall under a vein; the foot wall. Raymond.

Source: Webster’s Unabridged Dictionary 1913 Edition



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