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Definition ledger

Etymology

From Middle English lygger, li??er, leger (“large breviary; beam, plank; dweller, inhabitant”), from leggen, li??en, leyen, variants of l?en (“to lie down; to bow, kneel, prostrate; to die; to be located (somewhere); to remain in place, stay”), from Old English li??an (“to lie down; to be situated”), ultimately from Proto-Indo-European *leg?- (“to lie down”). The word is cognate with Dutch legger (“daybook; layer”) (from leggen (“to lay”), liggen (“to lie down”)), and is related to English ledge, lie (“to be prostrate”).

The verb is derived from the noun.

Noun

ledger (plural ledgers)

1. A book for keeping notes, especially one for keeping accounting records; a record book, a register.
2. A large, flat stone, especially one laid over a tomb.
3. (accounting) A collection of accounting entries consisting of credits and debits.
4. (construction) A board attached to a wall to provide support for attaching other structural elements (such as deck joists or roof rafters) to a building.
5. (fishing) Short for ledger bait (“fishing bait attached to a floating line fastened to the bank of a pond, stream, etc.”) or ledger line (“fishing line used with ledger bait for bottom fishing; ligger”).

Verb

ledger (third-person singular simple present ledgers, present participle ledgering, simple past and past participle ledgered)

1. (transitive) To record (something) in, or as if in, a ledger.
2. (transitive, fishing) To use (a certain type of bait) in bottom fishing.
3. (intransitive, fishing) To engage in bottom fishing.

Results 351 Words with the letters LEDGER

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