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Pronunciation (US): 

 Dictionary entry overview: What does ledger mean? 

LEDGER (noun)
  The noun LEDGER has 2 senses:

1. a record in which commercial accounts are recorded
2. an accounting journal as a physical object

  Familiarity information: LEDGER used as a noun is rare.

 Dictionary entry details 

LEDGER (noun)

Sense 1ledger [BACK TO TOP]


A record in which commercial accounts are recorded

Classified under:

Nouns denoting possession and transfer of possession


account book; book of account; ledger; leger; book

Context example:

they got a subpoena to examine our books

Hypernyms ("ledger" is a kind of...):

record (a document that can serve as legal evidence of a transaction)

Meronyms (members of "ledger"):

accounting; accounting system; method of accounting (a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts)

Hyponyms (each of the following is a kind of "ledger"):

cost ledger (ledger showing the accumulated costs classified in various ways)

general ledger (the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts))

subsidiary ledger (details of an account supporting the amount stated in the general ledger)

daybook; journal (a ledger in which transactions have been recorded as they occurred)

Sense 2ledger [BACK TO TOP]


An accounting journal as a physical object

Classified under:

Nouns denoting man-made objects


daybook; ledger

Context example:

he bought a new daybook

Hypernyms ("ledger" is a kind of...):

journal (a record book as a physical object)

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