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• ledger
  ledger

  noun

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

  noun

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

ledger

American  

[lej-er] / ˈlɛdʒ ɛr /

noun

• ledgers
  plural

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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Other Word Forms

Noun Inflected Forms

• ledgers
  plural

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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; see lay ¹, -er ¹, ledge

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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

See Examples For:

ledger Ledger ledgers

It’s just the ledger entry for paying a premium in an acquisition.

From The Wall Street Journal ● Oct. 30, 2026

On the positive side of the ledger, analysts say the central bank has introduced a raft of innovations under Lagarde's leadership that could help it cope with a more uncertain world.

From Barron's ● Oct. 29, 2026

From degraded batteries and pricey home electrical overhauls to state road-use taxes and specialized tires, pre-owned EVs can come with a unique ledger of surprising expenses.

From MarketWatch ● Oct. 27, 2026

More than two centuries on, the ledger containing over 100 handwritten recipes, including IPA, Pale Ale, Double Diamond, Stout, Arctic Ale and dozens of forgotten brews, was found in an attic in Leeds.

From BBC ● Oct. 18, 2026

Jackson reaches in and pulls out a thick ledger book.

From "Dread Nation" by Justina Ireland

Funds belonging to users of the French firm Ledger were stolen after malicious components were inserted into devices sold by a third-party retailer.

From Barron's ● Oct. 30, 2026

Please note, The Morning Ledger won’t be published Monday in observance of the Labor Day holiday in the U.S.

From The Wall Street Journal ● Sep. 4, 2026

And the choice of CFO to step in for the chief executive’s role makes sense due in part to the operational expertise that most finance chiefs possess, as we noted in the Morning Ledger.

From The Wall Street Journal ● Aug. 13, 2026

Emma Thomas, Nolan’s producing partner and wife, later recalled that the last time that had happened was with Heath Ledger on “The Dark Knight.”

From Los Angeles Times ● Jul. 23, 2026

One works as a counter girl at Nielsen’s General Store, one at a bakery, another at the Hemingford Ledger as a receptionist.

From "Orphan Train" by Christina Baker Kline

Once there, Falwell examined the company ledgers and realized he had a problem.

From Los Angeles Times ● Oct. 6, 2026

The SEC said it would allow trading venues to offer tokenized stocks, through which traditional assets are traded on digital ledgers known as blockchains.

From The Wall Street Journal ● Sep. 18, 2026

Dr Helen Paul, an economic historian at the University of Southampton, was one of the experts brought in to decipher 18th Century ledgers.

From BBC ● Jun. 18, 2026

BVNK’s infrastructure bridges fiat currency with stablecoins, which are dollar-pegged tokens traded on blockchain ledgers.

From Barron's ● Mar. 17, 2026

Bep is currently able to get hold of notebooks, especially journals and ledgers, useful for my bookkeeping sister!

From "The Diary of a Young Girl" by Anne Frank

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