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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 ?
Anna Burzykowska is a Projects Specialist at the European Space Agency as well as a leader of the emerging practice on Blockchain, Distributed Ledgers and Earth Observation at the ESA's Directorate of Earth Observations Programmes (D/EOP).
Along with help from a member of public, the officers were able to wrestle Ledger to the floor and detain him.
"The alertness and bravery of these two officers, along with a member of the public, thwarted Ledger in his tracks and ensures businesses and workers can rest easier knowing he is behind bars."
The centerpiece of Bitcoin Oil and its Optimally Improved Ledger will be the so-called SSPSS strategy focusing on the development and implementation of essential Bitcoin improvements in the fields of Stability, Sustainability, Privacy, Smart Sidechains, and Scalability, or SSPSS.
The Ledger Vault, located at the new office in New York City, provides state-of-the-art-security by integrating the company's custom operating system, BOLOS, directly into the hardware security module chip -- making it the only crypto-asset protection company to combine a secure chip with its own custom operating system.
'We chose Trade Ledger as they have re-imagined the lending process by improving the processes through automation and opening up lending opportunities to a larger client base, which fully aligns to our Shared Growth ambition.'
This is contrary to the way natural selection works, but Lamarck's epigenetic ideas are still intriguing, and The Selfish Ledger applies them to data.
PUBLIC LEDGER: A distributed ledger that is open to everyone on the internet.
Lastly, Section III of this Note posits that applying decentralized public ledger technology to securities transactions will increase the number of plaintiffs who are capable of achieving standing under Sections 11 and 12(a)(2) of the Securities Act of 1933 (the "Securities Act").
Watts, who once dated the 'Dark Knight' star, took to Instagram to post a black-and-white photo of Ledger.
The Joker actor's ex-girlfriend, Naomi Watts, posted a bittersweet tribute for Ledger on Monday, Jan.