ledger

n.

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

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

Book in which all accounts of the business are kept. In effect, the ledger is a classification and summarization of financial transactions and the basis for the preparation of the balance sheet and income statement. The ledger also allows one to see the balance in a given account at a particular time. For example, the cash balance at the end of the month can be seen to determine whether the business has a cash problem. Also revealed in looking at the cash account are the cash receipts and cash disbursements for the period.

In a computerized environment, accounts may be stored on magnetic tape or disks instead of in a ledger binder. The accounting principles are, of course, still the same.

1. In formwork, a horizontal member which is supported by hangers or by upright posts and carries joists.
2. A horizontal member which is housed in the studs of balloon framing and carries joists.
3. In scaffolding, one of the horizontal members fastened to uprights which support the put-logs and which are at right angles to the wall; they carry the boards on which the workmen stand.
4. A flat slab of stone, such as that laid horizontally over a grave.

ledger, 1

ledger, 2

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This entry contains information applicable to United States law only.

The principal book of accounts of a business enterprise in which all the daily transactions are entered under appropriate headings to reflect the debits and credits of each account.

Information that is contained in a ledger can be admitted into evidence in a lawsuit pursuant to the business record exception of the hearsay rule.

IN BRIEF: A book in which a record is kept of money paid out and taken in.

The accountant uses a ledger to keep track of all of the money matters.

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Dansk (Danish)
n. - kassebog, hovedbog, stor flad sten, ridebom
v. intr. - en måde at fiske på

Nederlands (Dutch)
dwarsbalk, grootboek, platte grafsteen, deksteen

Français (French)
n. - grand livre comptable, clipot paternoster, (Constr) sommier d'échafaudage
v. intr. - pêcher avec un paternoster

Deutsch (German)
n. - (Buchhaltung) Hauptbuch, Querbalken, (liegende) Grabplatte
v. - mit einer Angelleine, mit festliegendem Köder fischen

Ελληνική (Greek)
n. - (οικον.) (λογιστικό) καθολικό, κατάστιχο

Italiano (Italian)
traversa, libro mastro

Português (Portuguese)
n. - livro (m) razão (Fin.), lápide (f)

Русский (Russian)
главная бухгалтерская книга, надгробная плита

Español (Spanish)
n. - libro mayor
v. intr. - anotar en el libro mayor

Svenska (Swedish)
n. - huvudbok, liggare, tvärbjälke, liggande gravsten, stenplatta

中文（简体）(Chinese (Simplified))
分类帐, 底帐, 分户总帐, 用固定底饵钓鱼

中文（繁體）(Chinese (Traditional))
n. - 分類帳, 底帳, 分戶總帳
v. intr. - 用固定底餌釣魚

한국어 (Korean)
n. - 원장 , 대장, 대석
v. intr. - 대장을 만들다

日本語 (Japanese)
n. - 原簿, 元帳, 台帳, 布丸太, 台石
v. - ぶっ込みで釣る

العربيه (Arabic)
‏(الاسم) الدفتر الأستاذ, الجسر, الخشبه المستعرضه في صقاله البناء‏

עברית (Hebrew)
n. - ‮ספר ראשי (בחשבונאות), מצבה שטוחה, קורת-פיגום אופקית‬
v. intr. - ‮דג באמצעות חכה‬

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ledger	star ledger