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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.


noun account book, account of transactions, accounts, balance sheet, bankbook, book of accounts, book of records, books, calculation, cashbook, codex accepti et expensi, computation, daybook, diary, entries, file, index, log, logbook, passbook, profit and loss statement, record, record book, record of credits and debits, record of money transactions, register, registry, running account, statement
See also: account, journal, register, roll

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.

References in periodicals archive ?
His ledger stone is near the place where Earl Attlee's ashes were interred at a memorial service attended by Harold Wilson as Prime Minister in 1967.
George VI's coffin lies in a vault in the memorial chapel, beneath a black marble ledger stone, which has had the dates of the Queen Mother's birth and death added to it.
He said: "Now the name of Ted Hughes is to be found here too, his ledger stone at the foot of TS Eliot's, his hero and champion.