Definition of ledger in English:

ledger

noun

  • 1A book or other collection of financial accounts.

    ‘the total balance of the purchases ledger’
    • ‘He says that a lot of other old artifacts like weights and measures and some bank ledgers were sent to the central museum in Calcutta.’
    • ‘Its design lets users establish as many distinct ledgers as are required, such as projects, expenses, accounts payable and accounts receivable.’
    • ‘In respect of one option, he suggests that, on the tax side of the ledger, we could move towards a flatter tax structure.’
    • ‘What follows is a list of Early National and Antebellum ledgers and day books from the North American manuscript holdings in the Department of Special Collections, University Libraries of Notre Dame.’
    • ‘After liberation he started a journey, working his way through the ledger and visiting every single man's family up and down the country, to confirm that their son or husband was dead and where, when and how it had happened.’
    • ‘Batch transaction management ensures only balanced entries are posted to your ledger.’
    • ‘The years covered by each of the ledgers, as well as the condition of each ledger, is discussed below.’
    • ‘Natural capital is a physical asset, like the roads or buildings listed on a city's ledger.’
    • ‘Designed for double-entry bookkeeping, our software has full sales, purchase and nominal ledgers.’
    • ‘If double-entry accounting is the basis of a true accounting system, then the ledgers are the building blocks.’
    • ‘There are times when items will go directly to the general ledger without any subledger posting.’
    • ‘Under the four-leg bookkeeping method all transactions, both cash and non-cash, were recorded in the journals and posted to the ledgers using double-entry procedures.’
    • ‘She held out the ledger and spoke in a voice deliberately pitched too low to be overheard.’
    • ‘In 1427 Domenico matriculated into the Arte del Cambio, the same guild that had deleted Zanobi's name from its ledger decades earlier.’
    • ‘The official club ledgers could accurately be described as the DNA of Everton Football Club.’
    • ‘If you want to have a look at these ledgers or the cash book hit one of the hotwords below.’
    • ‘These two ledgers were scanned and the optimized images imported.’
    • ‘Samuel Otis, the first Secretary of the Senate, began the ledger in 1791.’
    • ‘Drawing on data, which includes the physical dimensions of the building, the house rules, and the ledgers of the workhouse, a realistic portrayal of inmates' daily experiences can be constructed and interpreted.’
    • ‘On all sides there's no lack of evidence - letters, diaries, minutes, double-entries in ledgers - but less of it was in Scots, and more in the ‘common tongue’.’
    book, account book, record book, register, registry, log
    View synonyms
  • 2A flat stone slab covering a grave.

    as modifier ‘the ledger stone of William Averie’
    • ‘George VI's coffin lies beneath a black marble ledger stone, which has had the dates of the Queen Mother's birth and death added to it.’
    • ‘Photographs show her on her bier and her ledger stone carved with her name.’
    • ‘Mullins' grave, covered by a large, brown granite ledger, is behind the headstone.’
  • 3A horizontal scaffolding pole, parallel to the face of the building.

    • ‘The ‘Z’ flashing prevents water migration between ledger and building.’
    • ‘The bottom of the ledger should be on the chalk line.’
    • ‘To do this you need to make marks, called layout marks, on the ledger and girder that show where each joist will be located.’
    • ‘You are now ready to temporarily attach the ledger to the wall, mark the corresponding holes on the siding, remove the ledger, and drill the holes in the siding.’
    • ‘If we were discussing the attachment of a support ledger or shear bracing, the choice of screws could be consequential.’
    • ‘Deck panels were then set up and connected to the ledger.’
    • ‘The girder is in a position parallel to the ledger and supports the opposite end of the joists.’
    • ‘The top men did the scaffolding - with their poles and their ledgers.’
    • ‘The studs were stained and new 2x2 horizontal wood ledgers were screwed to them.’
    • ‘Once you have ascertained this, check once again to be sure the joists are still at right angles from the ledger and still level.’
    • ‘If the pole is very long, add a supporting pole bracket in the middle, attached to the ledger.’
    • ‘Before you install the ledger you will need to decide whether to hang the joists from the ledger or rest them on top.’
  • 4A weight used on a fishing line without a float, to anchor the bait in a particular place.

    as modifier ‘ledger tackle’
    • ‘This is not always possible, but by doing this it is possible to tighten up the quiver tip until the ledger only just holds bottom.’
    • ‘I immediately swapped the ledger rig for a spinner and cast out about twenty yards into the shallows.’
    • ‘The ledger bead is smoother running on the line.’
    • ‘The ledger fisherman and his rod rest and two rod approach needs a much wider platform from which to fish.’
    • ‘The fish stalls sell pilchards, mackerel and squid, which are the best baits for general ledger fishing, taking most species including conger and moray eels.’

verb

[NO OBJECT]
  • Fish using a ledger.

    • ‘The only reason I can think of for using a short ledgering rod is if overhanging trees are troublesome.’
    • ‘Yellow, Orange and Chartreuse Powerbait are the colours preferred by most anglers when ledgering.’
    • ‘To select the bigger specimens use a ledgered bait positioned on the far bank shelf or next to the reeds.’
    • ‘There are a range of coarse fishing techniques used today from ledgering to sophisticated bite detection devices.’
    • ‘If your reel is strong enough for river ledgering then probably it will be man enough for pike.’

Origin

Late Middle English legger, ligger (denoting a large bible or breviary), probably from variants of lay and lie, influenced by Dutch legger and ligger. Current senses date from the 16th century, except the fishing senses, known from the 17th century.

Pronunciation

ledger

/ˈlɛdʒə/