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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 ?
Some matches still went ahead on Sunday, with lines freezing and iced floats making ledgering the option.
This makes fly fishing more difficult, but for the bait anglers who use ledgering tactics they can often take excellent catches.
We spent our lunchbreaks ledgering a worm looking for tell-tale twitches of our rods propped up against our fishing bags, which once had been gas mask holders.
Local reservoirs have produced some good sport too with bait anglers doing well at distance and with ledgering tactics.
For instance, financial management, which has been the heart of ERP since its inception, is now being fragmented into independent systems such as credit management, cash management, fixed asset management and distributed ledgering.
Bait anglers once again enjoyed the best of the sport at Grassholme with ledgering on cold days and worm float fished five or six feet below the surface on warmer, calm days producing the best catches.
Float anglers had a great start to the week at Fontburn but as the week grew colder, the fish moved into deeper water, forcing a change to ledgering tactics.
Rivers, too, were cursed with ice in the margins, but two anglers ledgering on the TAA's stretch of the tidal Tyne at Newburn did have a few dace to show for their bravery, along with some immature sea species.