ledger

American  

[lej-er] / ˈlɛdʒ ɛr /

noun

1. Bookkeeping. an account book or digital file of final entry, in which business transactions are recorded.

   The Controller must oversee, review, and approve of all posting of financial activity into the General Ledger.

2. Computers. a decentralized public database of permanent records of financial transactions, distributed over a network and typically having the form of a blockchain, used especially in cryptocurrency systems.

   When users send or receive a payment in bitcoin, network nodes verify the transaction and then record it in a shared public ledger.

3. Building Trades.

   1. a horizontal board attached to a wall to support the ends of the joists of another structure such as a deck, porch, roof, etc..

      As the cause of the porch’s collapse, the inspector cited a ledger attached with improper screws.

   2. (in scaffolding) a horizontal board or metal tube attached to uprights, either to support the ends of the boards of a platform or for use as a handrail.

      Arrange the ledgers so the platforms slope slightly outwards, carrying rain away from the face of the building.

   3. ribbon.

4. Also called ledger stone.  a flat slab of stone laid over a grave or tomb.

   I had a Bible verse engraved on his ledger, ending with the words “Rest in peace.”

5. Angling, Chiefly British. Also leger a lead sinker with a hole in one end through which the line passes, enabling the bait and the sinker to rest on the bottom and allowing the fish to take the bait without detecting the sinker.

   If fishing for bass in particular, the ledger is preferred.

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ledger ¹ British  

/ ˈlɛdʒə /

noun

1. accounting the principal book in which the commercial transactions of a company are recorded

2. a flat horizontal slab of stone

3. a horizontal scaffold pole fixed to two upright poles for supporting the outer ends of putlogs

4. angling

   1. a wire trace that allows the weight to rest on the bottom and the bait to float freely

   2. ( as modifier )

      ledger tackle

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verb

1. (intr) angling to fish using a ledger

Ledger ² British  

/ ˈlɛdʒə /

noun

1. Heath(cliffe) Andrew . 1979–2008, Australian film actor. His films include The Patriot (2000), A Knight's Tale (2001) and Brokeback Mountain (2005)

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Etymology

Origin of ledger

First recorded in 1475–85; earlier legger “book,” probably equivalent to legg(en) “to set down, lay” + -er noun suffix; lay ¹, -er ¹, ledge

Explanation

A ledger is kind of like a diary, but for money. It's a book for keeping track of expenses, profits, and other financial matters. A ledger is an accounting journal used to keep track of money. Businesses — or their accountants — keep careful ledgers so they know how much money is coming in and going out. If you've ever heard the expression "cook the books" — meaning cheat financially by making things up — the "books" are ledgers. If you like numbers and money, maybe you should become an accountant so you can help people with their ledgers.

Example Sentences

The fiscal problem is, as always, the other side of the ledger, as outlays increased by $84 billion during the first six months of this year to $3.6 trillion.

From The Wall Street Journal • Apr. 9, 2026

The claimants had a leaked "ledger" of Associated Newspaper payments, invoices from some private investigators and extracts from reporters notepads with cryptic handwritten details of payments to sources.

From BBC • Mar. 31, 2026

Tokenization refers to converting company shares or other equities into digital stock that can be traded on a decentralized blockchain ledger rather than through traditional exchanges.

From Barron's • Mar. 9, 2026

Like Aleys, Alouette forms alliances with other women, Sylvine and Marguerite, the latter of whom carefully documents the guards’ abuses in a ledger.

From Los Angeles Times • Feb. 4, 2026

No sooner would Brother Leon call out a name than the response came immediately, before Leon had time to make a notation in the ledger.

From "The Chocolate War" by Robert Cormier