ledger
ledger definition
ledger (lej′ər)
noun
- a large, flat stone placed over a tomb
- a large, horizontal timber in a scaffold
- ledger board (sense )
Etymology: < ME sense “large volume kept in one place in church”
Bookkeeping the book of final entry, used, in a double-entry system, for recording all debits and credits, as by transfer from a journal, according to the accounts to which they belong
Etymology: ME legger, prob. < ME leggen or liggen after MDu ligger: see lay, lie
Webster's New World College Dictionary Copyright © 2005 by Wiley Publishing, Inc., Cleveland, Ohio.
Used by arrangement with John Wiley & Sons, Inc.
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