ledger

UK /ˈlɛd͡ʒə/ US /ˈlɛd͡ʒɚ/
noun 5verb 3name 1

Definitions

noun

1

A book for keeping notes; a record book, a register.

Our ledger has no entry for the human pain caused by war.

My eyes kept glancing nervously to a spot on the side table just beyond the ring of light, where the ledgers containing the old church minutes were stacked.

2

A book or other scheme for keeping accounting records.

The firſt Leidger, or Leidger Nº A. being thus finiſh'd, it is requiſite to prepare for the erecting of thy Accounts anew in a Leidger Nº B. or thy ſecond Leidger, which thou ſhalt do thus.

That all ſtock bought and ſold, is transferred or poſted from his journal, produced at his examination, into his ſaid leidgers, but the journal doth not contain all the matters concerning monies that are entered in his leidgers; […]

3

A book or other scheme for keeping accounting records.

To be clear: there's only one ledger, but that ledger is not stored in any one central location. Rather, identical copies exist on every node—a copy on every computer.

4

A collection of accounting entries consisting of credits and debits.

The Leger exhibits at one view the accounts with an individual, as it contains on the Dr. [debit] side whatever he has received, and on the Cr. [credit] side whatever he has paid. […] Let each account be posted from the Day Book in its proper place in the Leger. If a mistake be made, let it be corrected by an account in the Day Book, clearly stating the correction, and then let this account be posted in its proper place in the Leger, that no blot or erasure may disfigure its pages.

He keeps a ledger or a debtor-and-creditor account between the Government and the Country, posts so much actual crime, corruption, and injustice against so much contingent advantage or sluggish prejudice, and at the bottom of the page brings in the balance of indignation and contempt, where it is due.

5

A large, flat stone, especially one laid over a tomb.

In Great Britain ledgers that were placed outside of churches are sometimes termed external ledgers, while those placed within churches are called internal ledgers […] Ledgers generally sit directly on the ground or on low supports.

They [19th-century headstones] instead normally recorded only the names and birth and death dates of family members buried in a plot over a period of seventy-five years, a century, or even longer. Stones that William Bigham Sr. made in Pennsylvania, especially the ledger stones but even small headstones, often seem intended to provide space for a similar record.

verb

1

To record (something) in, or as if in, a ledger.

Our tears are bottled, to signify that our griefs are carefully measured; and they are booked, to teach us that they are numbered.—Psal[ms] lvi. 8. Our tears being bottled, and ledgered, will signify that our afflictions are not the effects of change, but the registered dispensations of heaven. Ay, and your enjoyments are by lot.

I never saw a man who knew so thoroughly well all that he [Philip Syng Physick] knew. It seemed as if his science and art were ledgered in his brain, so that he could turn on the instant to page and line.

2

To use (a certain type of bait) in bottom fishing.

The added advantage of legering a small bait rather than freelining one is that you can tighten up harder to the bait and so spot runs earlier.

The flounder spends its life between the tideline and the 25 to 30 fathoms mark, but they are often caught several miles upstream in freshwater rivers by anglers legering worms or gentles.

3

To engage in bottom fishing.

In the fashion pursued by the fishermen who require to cast a long line on the Thames, for ledgering or spinning more particularly, the line is drawn off the reel and laid loosely in coils at the fisherman's feet, […]

The best baits for ledgering are, firstly, worms; secondly, greaves; and, thirdly, a bunch of gentles, though some people occasionally catch barbel with raw beef or ham; […]

name

1

A surname.

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