ledger

Definitions

  • WordNet 3.6
    • n ledger an accounting journal as a physical object "he bought a new daybook"
    • n ledger a record in which commercial accounts are recorded "they got a subpoena to examine our books"
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Webster's Revised Unabridged Dictionary
    • Ledger 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.
    • Ledger (Arch) 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.
    • Ledger (Arch) A large flat stone, esp. one laid over a tomb.
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Century Dictionary and Cyclopedia
    • n ledger A bar, beam, stone, or other thing that lies flat or horizontal in a fixed position. Specifically— In building, a piece of timber used in forming a scaffolding. Ledgers are fastened to the-vertical bars or uprights; they support the putlogs which lie at right angles to the wall, and carry the boards on which the workmen stand. See cut under putloq.
    • n ledger The principal book of accounts among merchants and others who have to keep an accurate record of money and other transactions, so arranged as to exhibit on one side all the sums or quantities at the debit of the accounts, and on the other all those at the credit. Formerly also ledger-book.
    • n ledger A resident; a resident agent; especially, a resident ambassador. For various other spellings, see etymology.
    • n ledger A commission-agent: a name formerly given to a Londoner who bought coals of the country colliers at so much a sack, and made his chief profit by using smaller sacks, making pretense he was a country collier. This was termed legering.
    • ledger Lying in a certain place; laid; laid up; stationary; fixed.
    • ledger Resident, as an ambassador.
    • ledger See leger.
    • ledger In angling, to fish with ledger-bait.
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Chambers's Twentieth Century Dictionary
    • n Ledger lej′ėr the principal book of accounts among merchants, in which the entries in all the other books are entered:
    • adj Ledger lying in a certain place, stationary
    • n Ledger lej′ėr (Shak.) a resident, esp. an ambassador: a bar, stone, &c., made to lie flat, a piece of timber used in making a scaffolding, a horizontal slab, as over a tomb
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Quotations

  • Henry Miller
    Henry%20Miller
    “Life is constantly providing us with new funds, new resources, even when we are reduced to immobility. In life's ledger there is no such thing as frozen assets.”

Etymology

Webster's Revised Unabridged Dictionary
Akin to D. legger, layer, daybook (fr. leggen, to lay, liggen, to lie), E. ledge, lie,. See Lie to be prostrate
Chambers's Twentieth Century Dictionary
Skeat explains ledger-book as one that lies always ready, from Dut. legger, one that lies down, leggen, to lie, a common corr. of liggen, to lie (like lay for lie in English).

Usage

In literature:

One can't keep a ledger account with him.
"Mr. Grex of Monte Carlo" by E. Phillips Oppenheim
Dr. Saunders rose with him, and, going to a shelf took down a large ledger, and placing it on his table, opened it and took up a pen.
"The Daffodil Mystery" by Edgar Wallace
He closed the ledger, and with white face and quivering lips took his hat and walked silently from the office.
"My Friend Smith" by Talbot Baines Reed
Coxine looked at the first name on the ledger.
"On the Trail of the Space Pirates" by Carey Rockwell
The nickname arose simply from the fact that every company has a ledger, in which each man's accounts are kept.
"For Fortune and Glory" by Lewis Hough
Each man of us, as in your ledgers, has a page to himself.
"Expositions of Holy Scripture" by Alexander Maclaren
The leader was casting up accounts and trying in vain to put the balance on his own side of the ledger.
"Before the Dawn" by Joseph Alexander Altsheler
Except ledgers and account books, probably not a volume of any description was to be found in Mr Bracher's establishment.
"With Axe and Rifle" by W.H.G. Kingston
IN WHICH MRS. CHOPPER READS HER LEDGER.
"The Poacher" by Frederick Marryat
Skippy is but an item on the wrong side of the ledger.
"Children of the Tenements" by Jacob A. Riis
Small blame to them if they keep ledgers: 'tis an excellent business habit.
"The Works of Robert Louis Stevenson - Swanston Edition" by Robert Louis Stevenson
Accordingly I opened a ledger and inserted the man's name.
"The Big Otter" by R.M. Ballantyne
You will find it much more pleasant than being shut up in a counting house, making out bills and keeping ledgers.
"Held Fast For England" by G. A. Henty
I was still well on the right side of the ledger until I began, merely out of curiosity, to play at speculation.
"The Woman in Black" by Edmund Clerihew Bentley
A man sat at a desk, an open ledger before him.
"The Californians" by Gertrude Franklin Horn Atherton
You will find them entered in the ledger.
"A Son Of The Sun" by Jack London
And she delighted in these faint emotions which brought a little flutter to her soul, otherwise as strictly kept as a ledger.
"The Works of Guy de Maupassant, Volume VIII." by Guy de Maupassant
I thought for a moment it might be a book, a ledger, you know.
"Gossamer" by George A. Birmingham
In dull times Pinch-a-Penny's conscience irked him into overhauling his ledgers.
"Harbor Tales Down North" by Norman Duncan
Ledger, cash-book and day-book were used in accounting.
"The Negro at Work in New York City" by George Edmund Haynes
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In poetry:

Unheeded let the newsboy call,
Aside the ledger lay
The world will keep its treadmill step
Though we fall out to-day.
"June On The Merrimac" by John Greenleaf Whittier
Of life beneath the life confessed
His song had hinted unawares;
Of flowers in traffic's ledgers pressed,
Of human hearts in bulls and bears.
"A Sea Dream" by John Greenleaf Whittier
’T is past,—­he is dreaming,—­I see him again;
The ledger returns as by legerdemain;
His neckcloth is damp with an easterly flaw,
And he holds in his fingers an omnibus straw.
"Lines -- for Berkshire Jubilee, Aug. 23, 1844" by Oliver Wendell Holmes
I came to the desk where old Commerce grew gray,
And ask'd him what help'd him this many a day
In his old smoky room with his ledger to stay?
And it all was the beauty,
The comfort and duty,
That cheer'd him at Home!
"Home" by Martin Farquhar Tupper
Oh! come from the dusty haunts of trade,
From the desk, the ledger, the loom, the spade;
There is neither toil nor payment.
Forget for once, in this peaceful shade,
The sordid ways in which dollars are made,
And food and drink and raiment.
"In the Country" by Kate Seymour Maclean
Till he forgets he ledgers, and the prim
Black, crabbèd figures, and the qualmy smell
Of ink and musty leather and leadglaze,
As, in eternities of Summer days,
He dives through shivering waves, or rides the swell
On rose-red seas of melody aswim.
"In a Restaurant" by Wilfrid Wilson Gibson

In news:

William Perlman/The Star-Ledger With a lefty starting for the Florida Marlins, Angel Pagan can return to the lineup.
View full size Alexandra Pais/For The Star-Ledger Workers clean up of contaminated soil at the Cornell Dubilier Superfund site in South Plainfield in 2009.
On today's Ledger Live, we discuss whether any of the fighting will actually help Newark or just boost Booker's appeal among voters.
Enlarge Tony Kurdzuk/The Star-Ledger Patricia Smillie-Scavelli Administrator of Garden State Veterinary Specialists, top right, with Patrick the pit bull.
Star-Ledger file Assemblyman Samuel Thompson (R-13th Dist.
RICH SCHULTZ/THE STAR-LEDGER Joshua Nelson, performing at the Hayes West Recreation Center in Newark, in 2000.
Aristide Economopoulos/The Star-Ledger A police pursuit in Irvington led to a crash that left a 13-year-old boy dead Sunday night, authorities said.
The Columbus Ledger-Enquirer reports that Harold Brock's wife told police she saw her husband disappear under the water around 6 pm Tuesday in Columbus.
Star-Ledger file photos Assemblyman Declan O'Scanlon, left, and Newark Mayor Cory Booker.
ROBIN TRIMARCHI rtrimarchi@ledger-enquirer.com Marvin Lewis, 16, Kendick High (middle linebacker) 08.05.12.
Tony Kurdzuk/The Star-Ledger Patrick the pit bull in a July photo.
Star-Ledger file Children and Families Commissioner Allison Blake, pictured in June 2011, says she is proud of the progress her department has made, despite the study's results.
Tim Farrell/The Star-Ledger Beth Hansen, singer for Boy Things.
View full size Jennifer Brown/The Star-Ledger Kisha Curtis, the Newark woman charged with throwing her pit bull down a trash chute last year, leaves the Essec County courthouse earlier this month.
Enlarge Jennifer Brown/The Star-Ledger Patrick, a 1-yr-old pit bull, is fed and cared for by Veterinary technician Michelle Sametz in the ICU at Garden State Veterinary Specialists in Tinton Falls.
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In science:

On the other side of the ledger, a number of processes in the early universe can generate gravitational waves, yielding a GWB which is potentially detectable in the present epoch.
Gravitational Waves From the End of Inflation: Computational Strategies
Second, the process of producing a particular application was often so manual that applying the standards would not have been feasible. An example was a reconciliation spreadsheet which compared the trade records within the main trade processing system with those in the general ledger system.
Controlling End User Computing Applications - a case study
But we can do this in PP: we simply put the positive contributions az ,i az ,j to S1 and negative contributions to S0 on “one side of the ledger,” and the negative contributions to S1 and positive contributions to S0 on the other side.
Quantum Computing, Postselection, and Probabilistic Polynomial-Time
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