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Ledger

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Ledger

1. A book in which a summary of accounts is laid up or preserved; the final book of record in business transactions, in which all debits and credits from the journal, etc, are placed under appropriate heads.

alternative forms: leger.

2. A large flat stone, especially. One laid over a tomb. A horizontal piece of timber secured to the uprights and supporting floor timbers, a staircase, scaffolding, or the like. It differs from an intertie in being intended to carry weight.

alternative forms: ligger] ledger bait, fishing bait attached to a floating line fastened to the bank of a stream, pond, etc. . Ledger line.

(Science: chemical) see Leger line, under 3d Leger, ledger wall, the wall under a vein; the foot wall.

Origin: akin to D. Legger layer, daybook (fr. Leggen to lay, liggen to lie), E. Ledge, lie. See lie to be prostrate.