Hypertext Webster Gateway: "ledger"
From Webster's Revised Unabridged Dictionary (1913) (web1913)
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}.]
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}.]
{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.
From WordNet (r) 1.7 (wn)
ledger
n 1: a record in which commercial accounts are recorded; "they
got a subpoena to examine our books" [syn: {leger}, {account
book}, {book of account}, {book}]
2: an accounting journal as a physical object: "he bought a new
daybook" [syn: {daybook}, {book}]
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