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Related to ledger: general ledger, Ledger balance


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 ?
Ledger passed away in 2008 from an accidental overdose in his Manhattan home.
Another actor who was deeply affected by the loss of Ledger is Jake Gyllenhaal, who starred with him in "Brokeback Mountain.
Now, just over eight years on, St Ledger has revealed his Boro regret, admitting he struggled to settle on Teesside and that his "heart wasn't in it" after Southgate had been sacked.
In the new CEO position, Ledger succeeds the company's outgoing CEO John London, who has been appointed as the executive chairman and will continue to serve on its board of directors.
MaryEs family ledger is out of balance, and she needs to set it right if she wants to feel that things are fair again.
I am Heath Ledger,' directed by Derik Murray, will premiere at the Tribeca Film Festival in New York on April 23 and on Spike TV on May 17.
He was much more than a charismatic movie star - Heath Ledger was a passionate, deeply committed film-maker who partnered with some of the world's great directors, actors and crews to achieve unforgettable performances.
Top specialist Hans-Wilhelm-Wohlfahrt has twice treated St Ledger for previous hamstring problems.
Sheriff Richard Davidson told divorcee Ledger that his actions were "obscene, disgusting and almost depraved".
The Black Horse Ledger" not only foregrounds conflicts within academia's treatment of Native American history but also highlights key points of tension and debate in the study of ledger art.
Republic of Ireland central defender St Ledger was at the centre of a transfer wrangle, having been sent back to Preston from Middlesbrough - even though the clubs had agreed to make a loan deal permanent this month.
This is a disappointing final tribute to Ledger and far from one of his best performances.