Link Centre Dictionary

ledger

led·ger

UK/ˈlɛd͡ʒə/ US/ˈlɛd͡ʒɚ/ fairly common

noun

1.

a record in which commercial accounts are recorded

  • “they got a subpoena to examine our books”
2.

an accounting journal as a physical object

  • “he bought a new daybook”
Synonyms

Origin

From Middle English liggere, ligger, leger (“large breviary; beam, plank; dweller, inhabitant”), from liggen, leggen, variants of līen (“to lie down; to bow, kneel, prostrate; to die; to be located (somewhere); to remain in place, stay”), from Old English liċġan (“to lie down; to be situated”), ultimately from Proto-Indo-European *legʰ- (“to lie down”). The word is cognate with Saterland Frisian Lägger (“floor board, joist, plank”), West Frisian lêger (“beam, plank”), Dutch legger (“daybook; layer”) (from leggen (“to lay”), liggen (“to lie down”)), and is related to English ledge, lie (“to be prostrate”). The verb is derived from the noun.

Phrases

  • book of original entry
  • general ledger
  • ledger art
  • ledger bait
  • ledger board
  • ledger drawing
  • ledger line
  • ledger paper
  • ledger wall

Related words

Broader terms

Part of

WordNet 2.1 (Princeton University). Wiktionary (CC BY-SA). CMU Pronouncing Dictionary. WordNet 2.1 Copyright Princeton University. All rights reserved. Wiktionary content is available under the Creative Commons Attribution-ShareAlike Licence.