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Webster 1913 Edition


Ledger

Ledg′er

(lĕj′ẽr)
,
Noun.
[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
,
Adj.
Ledger wall
(Mining)
,
the wall under a vein; the foot wall.
Raymond.

Webster 1828 Edition


Ledger

LEDG'ER

,
Noun.
The principal book of accounts among merchants; the book into which the accounts of the journal are carried in a summary form. [See Leger.]

Definition 2024


ledger

ledger

English

Noun

ledger (plural ledgers)

  1. A book for keeping notes, especially one for keeping accounting records.
  2. (accounting) A collection of accounting entries consisting of credits and debits.
  3. (construction) A board attached to a wall to provide support for attaching other structural elements (such as deck joists or roof rafters) to the building.
  4. A large flat stone, especially one laid over a tomb.
    (Can we find and add a quotation of Oxf. Gloss to this entry?)

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