ledger
- 01 C1 Advanced
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.
Simple“The accountant checked the ledger to make sure all the payments were correct.”
In context“The auditors spent weeks scrutinizing the general ledger to identify the source of the unexplained deficit in the quarterly reports.”
UsageOften used with 'general' to describe the main accounting record of a company.
- 02 C2 Proficiency
n.a large, flat stone that lies over a grave.
n.a large, flat stone, especially one laid horizontally over a tomb.
Simple“The old ledger in the churchyard was covered in green moss.”
In context“The inscriptions on the ancient marble ledger had been worn smooth by centuries of rain and wind.”
- 03 C2 Proficiency
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.
Simple“The builder bolted the ledger to the house before starting the deck.”
In context“Ensuring the ledger is properly flashed and secured to the house rim joist is critical for the structural integrity of the balcony.”
- 04 C2 Proficiency
v.to write down information in an official record book.
v.to enter or record transactions or data into a ledger.
Simple“The clerk carefully ledgered every sale made during the busy holiday season.”
In context“The transaction was ledgered immediately to ensure the digital records remained synchronized with the physical receipts.”
“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.”