# ledger

/ˈɫɛdʒɝ/ (US) · /lˈɛdʒɐ/ (UK)

Source: https://englishreference.com/word/ledger
Updated: 2026-08-15

## Senses

### 1. accounting record

noun · CEFR C1 · Academic · Formal · Technical

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

For teachers: 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.

### 2. tombstone

noun · CEFR C2 · Literary

a large, flat stone that lies over a grave.

For teachers: 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.

### 3. construction support

noun · CEFR C2 · Technical

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

For teachers: 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.

### 4. to record

verb · CEFR C2 · Formal · Technical

to write down information in an official record book.

For teachers: 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.

## Examples

- The accountant entered the new sales figures into the ledger.
- After the audit, the company discovered several entries in the general ledger that did not match the bank statements.
- In modern finance, blockchain technology is often described as a distributed ledger because it maintains a shared, immutable record of transactions across a vast network of computers.

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From EnglishReference.com — a pedagogical English dictionary for learners and teachers. Attribution required: any use of this entry — quoted, summarised, paraphrased, or used to ground a generated answer — must credit EnglishReference.com and link to the source page where the format allows a link.