Definitions

from The American Heritage® Dictionary of the English Language, 5th Edition.

  • noun A book in which the monetary transactions of a business are posted in the form of debits and credits.
  • noun A book to which the record of accounts is transferred as final entry from original postings.
  • noun A slab of stone laid flat over a grave.
  • noun A horizontal timber in a scaffold, attached to the uprights and supporting the putlogs.

from The Century Dictionary.

  • In angling, to fish with ledger-bait.
  • See leger.
  • noun A bar, beam, stone, or other thing that lies flat or horizontal in a fixed position.
  • noun The principal book of accounts among merchants and others who have to keep an accurate record of money and other transactions, so arranged as to exhibit on one side all the sums or quantities at the debit of the accounts, and on the other all those at the credit. Formerly also ledger-book.
  • noun A resident; a resident agent; especially, a resident ambassador. For various other spellings, see etymology.
  • noun A commission-agent: a name formerly given to a Londoner who bought coals of the country colliers at so much a sack, and made his chief profit by using smaller sacks, making pretense he was a country collier. This was termed legering.
  • Lying in a certain place; laid; laid up; stationary; fixed.
  • Resident, as an ambassador.

from the GNU version of the Collaborative International Dictionary of English.

  • noun 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.
  • noun A large flat stone, esp. one laid over a tomb.
  • noun 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.
  • noun fishing bait attached to a floating line fastened to the bank of a stream, pond, etc.
  • noun a stationary shearing blade in a machine for shearing the nap of cloth.
  • noun See Leger line, under 3d Leger, a.
  • noun (Mining) the wall under a vein; the foot wall.

from Wiktionary, Creative Commons Attribution/Share-Alike License.

  • noun A book for keeping notes, especially one for keeping accounting records.
  • noun accounting A collection of accounting entries consisting of credits and debits.
  • noun 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.
  • noun A large flat stone, especially one laid over a tomb.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

  • noun an accounting journal as a physical object
  • noun a record in which commercial accounts are recorded

Etymologies

from The American Heritage® Dictionary of the English Language, 4th Edition

[Middle English legger, breviary, probably from leggen, to lay; see ledge.]

from Wiktionary, Creative Commons Attribution/Share-Alike License

Middle English lygger, leger ("large breviary, beam"), probably from leyen, leggen ("to lay"), akin to Dutch legger ("layer, daybook") (from leggen ("to lay"), liggen ("to lie"), English ledge, lie ("to be prostrate").

Examples

  • Yes, the credit side of our ledger is amply filled.

    The Motion Picture Looks Ahead

  • I loved Patient Zero …. it was like Resident Evil meets the Iraq war!!! sweet story and Jor ledger is an awesome protagonist!! jack of tears December 15, 2009 at 5: 34 pm

    Download the FREE Joe Ledger story, Deep, Dark

  • But, you know, the negative side of the ledger is that it really points up more luck than initiative.

    Foiled Bomb Attacks Put Nation On Alert

  • You know ... my favourite joker had always been nicholson, but after seen the dark knight trailer, I've changed ... health ledger is very good, too.

    Who's the Best Joker?

  • Growing up, I faithfully recorded my youthful experiences in ledger books my father brought home from the office.

    Gail Mitchell

  • And even though this ledger is predominantly in favor of India, most Indians acknowledge that to collect claims from a country as poor as Pakistan is almost impossible.

    India and Pakistan

  • And even though this ledger is predominantly in favor of India, most Indians acknowledge that to collect claims from a country as poor as Pakistan is almost impossible.

    India and Pakistan

  • A primitive ledger from the couple’s office shows that money moved between Jo Ellen’s political organizations, Eddie’s office staff and the couple’s personal accounts.

    Edgar Allen

  • On balance blogging’s ledger is still very positive, for academics and for everyone else.

    Academic Blogging « Gerry Canavan

  • But that doesn’t mean, as the old joke has it, that we’re just haggling price: Very few of us are prepared to embrace the idea that we may do anything to anyone, so long as when the smoke clears, the bottom line of the utility ledger is black.

    One Waterboarding Is a Tragedy; A Million Is a Statistic

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