LEDGER

Pronunciation (US):

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 Dictionary entry overview: What does ledger mean? 

• LEDGER (noun)
  The noun LEDGER has 2 senses:

1. a record in which commercial accounts are recorded

2. an accounting journal as a physical object

  Familiarity information: LEDGER used as a noun is rare.

 Dictionary entry details 

• LEDGER (noun)

Sense 1

Meaning:

A record in which commercial accounts are recorded

Classified under:

Nouns denoting possession and transfer of possession

Synonyms:

account book; book; book of account; ledger; leger

Context example:

they got a subpoena to examine our books

Hypernyms ("ledger" is a kind of...):

record (a document that can serve as legal evidence of a transaction)

Meronyms (members of "ledger"):

accounting; accounting system; method of accounting (a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts)

Hyponyms (each of the following is a kind of "ledger"):

cost ledger (ledger showing the accumulated costs classified in various ways)

general ledger (the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts))

subsidiary ledger (details of an account supporting the amount stated in the general ledger)

daybook; journal (a ledger in which transactions have been recorded as they occurred)

Sense 2

Meaning:

An accounting journal as a physical object

Classified under:

Nouns denoting man-made objects

Synonyms:

daybook; ledger

Context example:

he bought a new daybook

Hypernyms ("ledger" is a kind of...):

journal (a record book as a physical object)

 Context examples 

"This is no place for me. No more literature in mine. Me for the counting-house and ledger, the monthly salary, and the little home with Ruth."

(Martin Eden, by Jack London)

So it will be until the Great Recorder sums me up and closes my ledger account with a balance to profit or loss.

(Dracula, by Bram Stoker)

Now turn that up in the ledger.

(The Adventures of Sherlock Holmes, by Sir Arthur Conan Doyle)

When you referred in your ledger to the sale of those casts I observed that the date was June 3rd of last year.

(The Return of Sherlock Holmes, by Sir Arthur Conan Doyle)

You may not yet have all the documents from third parties that you will need to close your ledgers on 2019, but you can handle a large chunk of the work that needs to be done.

(AstrologyZone.com, by Susan Miller)

I had thought of a great office with shining tables and rows of clerks, such as I was used to, and I daresay I stared rather straight at the two deal chairs and one little table, which, with a ledger and a waste paper basket, made up the whole furniture.

(The Memoirs of Sherlock Holmes, by Sir Arthur Conan Doyle)

Well, then, here on this page are the country folk, and the numbers after their names are where their accounts are in the big ledger.

(The Adventures of Sherlock Holmes, by Sir Arthur Conan Doyle)

It was a small, office-like room, with a huge ledger upon the table, and a telephone projecting from the wall.

(The Adventures of Sherlock Holmes, by Sir Arthur Conan Doyle)

She sits in her own little office, and the ladies who are seeking employment wait in an anteroom, and are then shown in one by one, when she consults her ledgers and sees whether she has anything which would suit them.

(The Adventures of Sherlock Holmes, by Sir Arthur Conan Doyle)