ledger

Meanings

1. 1nouncountablebusinessfinance

   The central book or digital file where an organization's money transactions are recorded account by account.

   Grammar: Countable: the sales ledger, two ledgers; often with general or nominal.

   Patterns

   • general ledger
   • sales ledger
   • enter something in the ledger

   Every invoice is entered in the sales ledger.

   The audit compared the general ledger with bank statements.

2. 2nouncountablefigurative

   A figurative record of gains and losses, debts and credits, in life or history.

   Grammar: Usually in phrases like the ledger of history or moral ledger.

   Patterns

   • the ledger of history
   • a moral ledger

   The ledger of history records both her victories and compromises.

   He keeps a private moral ledger of favors given and owed.

3. 3nouncountablerare

   A large horizontal stone slab laid over a grave or used in building.

   Grammar: An older architectural or burial sense, rare in everyday speech.

   Patterns

   • a stone ledger
   • a ledger slab

   The old ledger slab covers the family vault.

Word forms

Common combinations

general ledger

The general ledger lists all accounts in one system.

sales ledger

Her first task was to update the sales ledger.

enter a transaction in a ledger

Please enter the refund in the ledger today.

ledger entry

Each ledger entry needs a date and a reference number.

Synonyms and how they differ

account book

Suggests a physical book of accounts; ledger includes modern digital records.

register

A register records items or names, while a ledger specifically records financial debits and credits.

log

A log records events in order, often operational; a ledger organizes money by account.

Word family

ledger line noun

A short music line above or below the staff for very high or low notes.

Commonly confused: ledger or ledges?

Practice

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