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Longman Dictionary of Contemporary English
ledger
noun
COLLOCATIONS FROM OTHER ENTRIES
ledger line
COLLOCATIONS FROM CORPUS
■ ADJECTIVE
general
▪ The general ledger costs from £2,000, with additional ledgers from £1,300 each.
▪ In this case, one would proceed directly to Step 3 in the accounting cycle and post the general ledger directly.
▪ Spreadsheets and general ledger systems alone can not accommodate the information needs of all managers and executives.
▪ In the simple case of Tommy Termite, financial statements will be prepared directly from the general ledger accounts.
▪ The financial administrative functions include budgeting, accounts payable, accounts receivable, general ledger, payroll and personnel.
▪ Agnes Harkin struck silver with her suggestion to rationalise the general ledger statements received south of the border.
tabular
▪ Prepare new tabular ledger. 12.
▪ To balance the tabular ledger the columns should be added across and down and the total debits should equal the total credits.
▪ Charged bills are sent to the reception office for entry in the tabular ledger.
▪ The tabular ledger is then balanced and closed, and a daily summary sheet completed. 5.
▪ A midday balance should be struck on the tabular ledger. 13.
▪ Several different types of tabular ledger are in use, but always the basic principle is the same.
▪ Enter the particulars of the guests listed below who are in residence at the Atlas Hotel on an analysed visitors tabular ledger.
▪ A final check balance on the tabular ledger should be made.
EXAMPLES FROM CORPUS
▪ Also recheck your measurements from the ledger.
▪ But governments look only at the spending side of the ledger.
▪ Cursed be that mortal inter-indebtedness which will not do away with ledgers.
▪ McCaslin recorded the trickle of supplies in the ledgers.
▪ Perhaps she would get the chance later to talk to him about the ledgers.
▪ Perhaps there was something not quite right about the files and the ledgers.
▪ The posts will be cut off even with the bottom of the ledger.
▪ We then begin to see the debit side of the structural-adjustment ledger.
The Collaborative International Dictionary
Ledger

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 transactions, in which all debits and credits from the journal, etc., are placed under appropriate heads.

  2. (Arch.)

    1. A large flat stone, esp. one laid over a tomb.
      --Oxf. Gloss.

    2. 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, a.

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

Douglas Harper's Etymology Dictionary
ledger

"account book," c.1400, from leggen "to place, lay" (see 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-book (1550s).

Wiktionary
ledger

n. 1 A book for keeping notes, especially one for keeping accounting records. 2 (context accounting English) A collection of accounting entries consisting of credits and debits. 3 (context construction English) 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.

WordNet
ledger
  1. n. a record in which commercial accounts are recorded; "they got a subpoena to examine our books" [syn: leger, account book, book of account, book]

  2. an accounting journal as a physical object; "he bought a new daybook" [syn: daybook]

Wikipedia
Ledger

A ledger is the principal book or computer file for recording and totaling economic transactions measured in terms of a monetary unit of account by account type, with debits and credits in separate columns and a beginning monetary balance and ending monetary balance for each account.

Ledger (software)

Ledger is a command-line based double-entry accounting app. Accounting data is stored in a plain text file, using a simple format, which the users prepare themselves using other tools. Ledger does not write or modify data, it only parses the input data and produces reports.

Ledger (disambiguation)

A ledger is a book for recording transactions.

Ledger may also refer to:

  • Ledger (surname)
  • Ledger (software)
  • SQL-Ledger
  • In construction a ledger is a horizontal support such as in scaffolding and balloon framing.
  • Ledger, a paper size

Publications:

  • The Ledger
  • Ledger (journal)
  • Jewish Ledger
  • Monadnock Ledger
  • New York Ledger (Law & Order), a fictional tabloid in Law & Order
Ledger (surname)

Ledger is a surname. Notable people with the surname include:

  • Barry Ledger (born 1962), English rugby league footballer
  • Bob Ledger (born 1937), English former professional football player
  • Charles Ledger (1818–1906), English quinine expert
  • Heath Ledger (1979–2008), Australian actor
  • Jen Ledger (born 1989), English drummer in Skillet
  • Peter Ledger (1945–1994), Australian artist and illustrator
  • Philip Ledger (born 1937), British classical musician and academic
  • Robert Ledger (born 1890s), English footballer
  • Ron Ledger (1920–2004), British Labour politician
  • Sarah Ledger, ice hockey player
  • Sep Ledger (died 1917), South African rugby union player
  • Tom Ledger (born 1992), Australian rules footballer

Usage examples of "ledger".

The cartel considered him adequate for paying Smith his bribes, and for balancing the ledgers at that bordello I mentioned, but Moore found out that cartel headquarters in Prussia considered their man not cutthroat enough to handle the next phase of their plan to crush us.

Penderleigh ledgers, and perhaps visit some of our crofters to get the feel of life here.

A shower of large, bound ledgers fell onto Fand as the brown vigil hurled her against the bookcase.

It is a place of time signatures, fermatas, ledger lines, grace notes, and demisemiquavers that, are the common tongue and heritage of musicians all over the world.

Pennies only, but pennies added up, and Hocking received them in the taproom where they vanished into a leather bag while a cowed white-haired clerk made notes in a ledger.

She pulled up the stool and opened the first of the marbleized green ledgers.

Libraries have undergone a transformation from literacy to numeracy, their leather-bound tomes of philosophy and history replaced by ledgers and records.

Raikes was clerking for, and could see Raikes with his big ledger quite clearly.

The silver leaf was then returned to him who kept the ledger for Rask of Treve, and he dropped the leaf, with others, into a nearby box.

He sent an underling to copy the entries from the great ledger and entertained Robert to a sirop from his own cupboard.

Checkbook, journal, ledger, inventory sheets, payroll, withholding, state sales tax, ad valorem tax records.

My Yhole first impression was of being surrounded by the pastlPhis feeling was not the result of the appearance of the piloof documents, photographs, books and ledgers that coverd every inch of fioor space so much as it was the smell of thm.

She was the youngest daughter of a local landowner who was financially in debt to the zamindar, and whose debt was erased from the ledgers upon the arrangement of the marriage.

Somewhere, a great recording ledger lay open atop a rat-gnawed ambo beside a guttering tallow candle.

He recognized his name from the ledger book his accountant used to keep track of the semiannual rent Pickette paid on the acreage he farmed.