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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.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.

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.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
Top rod this week was Gateshead angler Jimmy Hui, who using ledgering tactics landed an eight-fish bag weighing 14Ibs.
He started by ledgering bread and although he had "plucks" from chub he realised that they weren't in the mood for taking big baits.
This in turn has pushed the fish deeper which has meant those anglers using ledgering techniques have had the best results.
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.
The more successful anglers tend to keep a finger on the line when ledgering, to aid bite detection in swirling water.
Bait rods did well, with mid- to short-range ledgering with Chartreuse/orange powerbait.
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.
The most productive method for bait anglers is ledgering on or very close to the bottom with worm or Powerbait, with orange the best colour.
Trout have slipped into the depths and sinking lines and ledgering tactics have proved fruitful.
Bait anglers are finding ledgering best through the main part of the day.