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4 definitions found
 for Ledger
From The Collaborative International Dictionary of English v.0.48 :

  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.
        [Written also leger.]
        [1913 Webster]
  
     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.]
            [1913 Webster]
  
     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.
        [1913 Webster]

From WordNet (r) 3.0 (2006) :

  ledger
      n 1: a record in which commercial accounts are recorded; "they
           got a subpoena to examine our books" [syn: ledger,
           leger, account book, book of account, book]
      2: an accounting journal as a physical object; "he bought a new
         daybook" [syn: daybook, ledger]

From Moby Thesaurus II by Grady Ward, 1.0 :

  75 Moby Thesaurus words for "ledger":
     Domesday Book, account, account book, accounts payable ledger,
     accounts receivable ledger, address book, adversaria, album,
     annual, appointment calendar, appointment schedule, balance sheet,
     bank ledger, bankbook, bill, bill of fare, bill of lading,
     blankbook, blotter, books, calendar, card ledger, carte, cashbook,
     catalog, classified catalog, commonplace book, cost card,
     cost ledger, cost sheet, court calendar, daybook, desk calendar,
     diary, diptych, docket, engagement book, factory ledger, inventory,
     invoice, journal, log, logbook, loose-leaf notebook, manifest,
     memo book, memorandum book, memory book, menu, notebook, pad,
     passbook, petty cashbook, pocket notebook, pocketbook,
     police blotter, purchase ledger, record book, register, registry,
     sales journal, sales ledger, scrapbook, scratch pad,
     spiral notebook, statement, stock ledger, stores ledger,
     suspense ledger, table, tablet, triptych, workbook, writing tablet,
     yearbook
  
  

From Bouvier's Law Dictionary, Revised 6th Ed (1856) :

  LEDGER, commerce, accounts, evidence. A book in which are inscribed the 
  names of all persons dealing with the person who keeps it, and in which 
  there is a separate account, composed generally of one or more pages for 
  each. There are two parallel columns, on one of which the party named is the 
  debtor, and on the other the creditor, and presents a ready means of 
  ascertaining the state of the account. As this book is a transcript from the 
  day book or journal, it, is not evidence per se.  
  
  

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