English Reference

Word

ledger

US/ˈɫɛdʒɝ/

UK/lˈɛdʒɐ/

Definitions

01accounting record

C1 · Advanced Countable noun Law Academic · Formal · Technical

n. a book or computer file where a business records all its money coming in and going out.

n. a book or digital system for recording financial transactions, typically organized by debits and credits.

“The accountant checked the ledger to make sure all the payments were correct.”

“The auditors spent weeks scrutinizing the general ledger to identify the source of the unexplained deficit in the quarterly reports.”

Usage

Often used with 'general' to describe the main accounting record of a company.

Synonyms

account bookrecordregister

02tombstone

C2 · Proficiency Countable noun Literary

n. a large, flat stone that lies over a grave.

n. a large, flat stone, especially one laid horizontally over a tomb.

“The old ledger in the churchyard was covered in green moss.”

“The inscriptions on the ancient marble ledger had been worn smooth by centuries of rain and wind.”

Synonyms

03construction support

C2 · Proficiency Countable noun Technical

n. a horizontal board attached to a wall to help support a floor or a deck.

n. a horizontal timber or board fastened to a wall or other vertical surface to support the ends of joists.

“The builder bolted the ledger to the house before starting the deck.”

“Ensuring the ledger is properly flashed and secured to the house rim joist is critical for the structural integrity of the balcony.”

Synonyms

04to record

C2 · Proficiency Formal · Technical

v. to write down information in an official record book.

v. to enter or record transactions or data into a ledger.

“The clerk carefully ledgered every sale made during the busy holiday season.”

“The transaction was ledgered immediately to ensure the digital records remained synchronized with the physical receipts.”

Synonyms

Real-World Examples

“The controller’s office found that over 60% of the assets it tested in school locations had not been properly recorded in the official ledgers and were unable to be located.”
The Conversation 31 Aug 2026
“So for the clubs, there are a lot of economic problems from their season-ticket holders.” That, however, is only one side of the ledger.”
The Guardian 23 Sept 2026

Domains

AccountingFishing

This entry

Exam level
CambridgeCambridgeCambridge English QualificationsThe exam suite from Cambridge University Press & Assessment, from A1 Movers up to C2 Proficiency. The benchmark names double as CEFR labels.C1 AdvancedIELTSIELTSInternational English Language Testing SystemThe 0–9 band test co-owned by the British Council, IDP, and Cambridge. Used for university entry, work, and migration.7.0–8.0TOEFL iBTTOEFL iBTTest of English as a Foreign Language, Internet-Based TestETS's academic English test, the standard route for US university admissions. Scored 0–120, with a 1–6 scale since 2026.1–6 scale: 5.0–5.595–113TOEICTOEICTest of English for International CommunicationETS's workplace English test, big in Japan and Korea. Listening & Reading scores 10–990 and tops out at C1.945–990
Frequency
Frequent
Level
C1 · Advanced
Updated

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English Reference