(redirected from ledgering)
Also found in: Dictionary, Thesaurus, Financial, Encyclopedia.


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 ?
This makes fly fishing more difficult, but for the bait anglers who use ledgering tactics they can often take excellent catches.
A lot of nice fish around the three-pound mark continue to show and spinning, although not as prolific as ledgering in recent days appears to be accounting for most of these bigger specimens.
Trout have slipped into the depths and sinking lines and ledgering tactics have proved fruitful.
Season ticket holder Jeff Walsh has been taking full advantage of this, weighing in superb catches from the north shore at the west end of the reservoir - ledgering yellow Powerbait Eggs tipped with worm.
Bait rods did well, with mid- to short-range ledgering with Chartreuse/orange powerbait.
Bait anglers are finding ledgering best through the main part of the day.
The west end car park bank saw some good catches for bait and fly anglers with ledgering best for multi-bait and sinking lines needed for the fly with fish still holding close to the bottom.
Worming rods have taken trout ledgering from the Car Park to the Boathouse shoreline.