ledgerled‧ger /ˈledʒə $ -ər/ noun [countable] 
Word Origin
Word OriginWORD ORIGINledger
ExamplesOrigin:
1500-1600 Perhaps from legge, an early form of ➔ LAY1EXAMPLES FROM THE CORPUS
Thesaurus- Also recheck your measurements from the ledger.
- But governments look only at the spending side of the ledger.
- Cursed be that mortal inter-indebtedness which will not do away with ledgers.
- McCaslin recorded the trickle of supplies in the ledgers.
- Perhaps she would get the chance later to talk to him about the ledgers.
- Perhaps there was something not quite right about the files and the ledgers.
- The posts will be cut off even with the bottom of the ledger.
- We then begin to see the debit side of the structural-adjustment ledger.
THESAURUS► record
Collocations information about something that is written down: · your medical records· the public records office· I have to keep a record of all my spending when I’m travelling on business.
► file a set of written records, or information stored on a computer under a particular name: · He began reading the file on the case.· I think I may have accidentally deleted the file.
► accounts (also books informal) an exact record of the money that a company has received and spent: · Companies are required by law to publish their annual accounts.· Someone had been falsifying the accounts.· The company’s books all seemed to be in order.
► ledger one of the official books in which a company’s financial records are kept, which show how much it has received and spent: · The costs have been moved from one column of the ledger to another.
► minutes an official written record of what is said and decided at a meeting: · Both points are mentioned in the minutes of the last meeting on August 3rd.
► diary a book in which you regularly write down the things that have happened to you: · In his diary he wrote, ‘It s lovely having him here, we’ve had so many cosy talks.’· I’ll just check in my diary to see if I’m free.
► blog a web page on the Internet on which someone regularly writes about their life, opinions, or a particular subject: · I may not always agree with David, but I always read his blog.
► register an official list of names of people, organizations etc: · Guests must sign the hotel register.· the national register of births, deaths, and marriages· Lloyds Register of Shipping
► roll an official list of names, especially of people who are allowed to do something such as vote or be in a class at school: · the electoral roll (=list of people who can vote in an area)· The teacher called the roll (=read out the list of the names of the students, who then have to say if they are present).
► log an official record that is kept on a ship or plane: · Mr Appleby said he complained to a senior officer, who made a note in the ship’s log.
WORD SETS► Financeabove the line, adjectiveabsorption rate, acceptance sampling, accountant, nounaccount balance, accounting, nounaccounting rate of return, accrued cost, accrued income, accumulation unit, acid ratio, actual price, A/D, adjustable peg, nounADR, nounadvancer, nounAER, aftermarket, nounAGI, aging schedule, agio, nounAICPA, allottee, nounallowable, adjectivealternative investment, amortizable, adjectiveannual earnings, annual income, annual value, annuity, nounappraiser, nounappropriate, verbappropriation, nounappropriation account, arb, nounas at, prepositionas of, prepositionasset, nounasset backing, asset shuffling, nounasset stripping, nounasset-stripping, verbasset turnover, asset value per share, Association for Payment Clearing Services, nounassured value, at best, adverbat call, adverbaudit, verbauditor, nounauditor's report, auto-financing, adjectiveaverage stock, backdate, verbbackup withholding, nounbackwardation, nounbad debt recovery, bail-out, nounbalanced fund, balance sheet, nounBaltic Exchange, nounbankroll, nounbase rate, nounbasis point, bed-and-breakfasting, nounbellwether, nounbelow the line, adjectivebeneficial owner, best efforts, adjectivebeta coefficient, nounbid and asked, adjectivebill rate, Black Friday, nounBlack Thursday, nounBlack Tuesday, nounBlack Wednesday, nounblank transfer, bond, nounbond fund, bond premium, bookbuilding, nounbook debt, book entry, book-keeper, nounbook-keeping, nounbottom fisher, nounbought deal, bourse, nounbreakeven, nounbreak-up value, buildings and contents insurance, buoy, verbbuoyancy, nounbuoyant, adjectivebusiness angel, nounbusiness entity, business manager, buyback, nounbuy-in, nounbuying power, buying price, buy limit order, buy order, buyout, nouncabinet bid, callable, adjectivecallable fixture, nouncap and collar, nouncapital appreciation, capital asset pricing model, capital charge, capital dilution, nouncapital equipment, capital flow, nouncapital gain, capital invested, nouncapitalization of reserves, nouncapitalize, verbcapitalized, adjectivecapital movement, nouncapital outlay, capital rationing, nouncapital stock, capital sum, capital surplus, capital transfer, capital value, CAR, carried down, adjectivecarried forward, adjectivecarried over, adjectivecarryback, nouncarryforward, nouncarrying charge, carry-over, nouncash account, cash at bank, nouncash basis, nouncashbook, nouncash column, cash equivalent, cash flow, nouncashless, adjectivecash management, cash price, CBOT, c/d, certificate of deposit, nouncertificate of occupancy, nouncertified public accountant, nounCFO, chain of title, nounChapter 7, nounChartered Financial Consultant, nounchartist, nounchattels real, nounChicago Board Options Exchange, nounChicago Mercantile Exchange, nounChinese wall, nounchurning, nounCISCO, nounclawback, nounclean opinion, nounclearer, nounclearing agent, nounclosed-end, adjectiveclosely held, adjectiveCMA, CME, COGS, collection ratio, Comex, nouncomfort letter, commercial agent, common ownership, company doctor, company limited by guarantee, nouncompany limited by shares, nouncomparables, nouncomparable-store sales, compensate, verbcompensating error, completion date, compound, verbcompound annual rate of return, nouncompound interest, nouncomptroller, nounComptroller and Auditor General, nounComptroller General, nounComptroller of the Currency, nouncompulsory purchase order, concert party, nounconsistency concept, nounconsolidated accounts, consolidator, nounConsols, nouncontango, nouncontinuous inventory, contra account, contra-asset account, contract note, controller, nouncontrol period, conversion premium, cooling-off period, nounco-operative society, corporate investment, cost, verbcost of goods sold, nouncounting-house, nouncoupon sheet, nounCPA, nounCPI, cramdown, nouncredit, nouncredit, verbcredit card payment, credit facility, creditor turnover rate, nouncredit quality, credit repair, credit standing, credit status, creeping control, CREST, nouncurrency pair, nouncurrency peg, nounDaily Official List, nounday book, nounday order, dead cat bounce, death futures, debt capital, debt ratio, decliner, noundeed of conveyance, noundeferred credits, noundeferred income, deferred share, degearing, noundeleverage, noundelinquent tax certificate, delivery date, demand note, dematerialize, verbdemonetize, verbdemutualize, verbdenominated, adjectivedeposit certificate, depository institution, deposit protection fund, noundepreciable life, depreciation account, deprival value, derivative lease, direct exchange, direct investment, direct labour, directors register, discount brokerage, discount loan, discretionary account, discretionary order, discretionary spending, diversifieds, noundivestment, nounDJIA, dollar-cost averaging, noundollars-and-cents, adjectivedomestic investment, double declining balance, double-witching, noundown payment, noundowntick, nounDPS, drawdown, noundrawing account, dual capacity, noundual listing, due, adjectivedue diligence, earn, verbEasdaq, nouneconomic, adjectiveeffective rate, emissions unit, encash, verbequity, nounequity investment, ERM, nounerror of commission, nounerror of omission, nounerror of posting, nounerror of principle, nounethical investment, Euribor, nounEuro.NM, nounEuropean interbank offered rate, exceptionals, nounexchange arbitrage, exchange of contracts, nounex gratia, adjectiveexpense ratio, expiration date, face amount, factor cost, factoring, nounfailure, nounfair value, fand, nounFederal funds, fee absolute, nounfigure, nounfinal accounts, final distribution, finance charge, Financial Accounting Standards Board, nounfinancial investment, financials, nounfinancial services, financial supermarket, financial year, nounfinancier, nounfirst in, first out, nounfirst-quarter, adjectivefixed assets, nounfixed costs, nounfixed-income investment, fixed investment, fixtures and fittings, nounfloater, nounflood insurance, flowback, nounflow of funds, nounfocus list, foreign investment, freehold possession, free movement, nounfriends, nounfront-running, nounfull-year, adjectivefully-subscribed, adjectivefunder, nounfungible, adjectivefutures, nounfuture value, FY, G & A, gainer, noungilts, nounGinnie Mae, nounGLOBEX, nounGNMA, noungolden share, golds, noungood-faith money, government investment, greenshoe, noungross, adjectivegross income, gross investment, group accounts, grubstake, nounguaranty, nounhealth warning, nounhigh end, nounhigh flyer, nounhigh-yield, adjectiveHip, nounholding, nounholding company, nounholdout, nounhomeowner's insurance, home repair, household insurance, idle balance, imprest, nouninactive account, incentive fee, income and expenditure account, income share, incubator space, index-linked, adjectiveindirect exchange, industrials, nouninherit, verbinheritance, nouninjection, nounIN.SECTS, nouninstitutional investment, interest cover, International Monetary Fund, nounInternational Securities Exchange, nouninvest, verbinvestment, nouninvestment income, investor, nouninvestor resistance, issuance, nounissue flop, nounissuer, nounkerb market, key money, large-cap, nounlast in, first out, nounlast sale, leaseback, nounleasehold possession, ledger, nounledger clerk, legal investment, lending rate, nounletter of comfort, nounleverage, verblifecycle cost, LIFO, like-for-like, adjectiveliquidity, nounliquid ratio test, loading, nounloan-to-value ratio, London Clearing House, nounM & A, management charge, mandatory general offer, margin account, market order, material fact, nounmature, adjectivematurity, nounmid-cap, nounMMC, mortgage protection insurance, multiple (share) application, municipals, nounNational Market System, nounNational Savings Stock Register, nounNBV, net, adjectivenet, verbnet 10/eom, adverbnet 30, adverbnet annual value, net asset backing, net asset value, net book value, net income, net interest, net investment, net present value, net realizable value, nominal accounts, nominal price, nominal value, non-payment, nounnon-recurring, adjectivenote issuance facility, NPV, NTA, number-cruncher, nounOEIC, offer for sale, nounoff-market, adjectiveon demand, adverbopen interest, nounopen-market, adjectiveopen outcry, nounoperating income, option, nounoption premium, option pricing model, options contract, order-driven, adjectiveorigination, nounoutflow, nounoutturn, nounoutward investment, overallotment, nounoverborrow, verboverbought, adjectiveovercapitalized, adjectiveovergeared, adjectiveoverissue, nounoverlend, verboverseas investment, overtrade, verbowner-operator, nounP&L, packager, nounpaperchase, nounpar value, pass-through, nounpawn, verbpayables, nounpay and file, nounpaying agent, payout ratio, PDR, pension fund, nounpension plan, nounPE ratio, performance guarantee, permission to build, nounpersonal investment, petrodollars, nounPink Sheets, nounplanning application, plat book, pledgee, nounplot plan, pooling of interests, nounpork bellies, nounportfolio, nounpoundage, nounppd., prelease, verbpremium bond, nounpresale, nounprice-sensitive, adjectiveprimary share, prime-1, nounprime tenant, principal, nounprivate company, private income, nounprivate investment, privately-owned, adjectiveprivate placing, proceeds, nounprofit-taking, nounpro-forma, adjectivepro-forma invoice, prompt date, prompt note, property, nounproperty investment, pro rata, adjectiveprorate, verbpublic investment, publicly-held, adjectivepurchase journal, nounpurchases account, purse, nounp.w., quote-driven, adjectiveramping, nounrandom walk, nounratable, adjectiverateable value, rate of return, nounrating agency, real, adjectivereal accounts, real estate investment, realization concept, nounrebound, verbreceiver, nounreceivership, nounrecoup, verbrecuperate, verbred ink, nounredlining, nounrefunding, nounRegional Stock Exchange, nounregistered stock, REIT, nounremarket, verbREMIC, nounremit, verbremittance, nounrent, verbrental, nounrent-free, adjectiverepatriate, verbrepurchase agreement, research manager, reserve requirement, reserves, nounresidual value, resource, verbresults, nounretainer, nounretirement plan, nounreturn, verbreturn, nounrevenue, nounreverse share split, risk analysis, nounrisk profile, ROA, root of title, royalty payment, ruin, verbsale and repurchase agreement, sales account, sales budget, sales charge, sales returns account, salvage value, nounsame-store sales, Sarbanes-Oxley Act, nounsaving, nounSavings and Loan Association, nounSEATS, nounsecondary shares, second-tier share, securities house, security rating, self-dealing, nounself-liquidating, adjectiveSETS, nounsettlement date, settling day, nounshare application, share exchange offer, share manipulation, share split, shark repellent, nounshelf registration, Ship, nounshort-covering, nounshort-term gain, sinking fund, nounsiphon, verbsliding peg, nounsmall-cap, nounSOX, nounspeculate, verbspeculation, nounspeculative, adjectivespeculative investment, squeeze, verbstk., stockbrokerage, nounstock count, nounstockholding, nounstock parking, nounstock valuation, stop order, straight line, adjectivestructural analysis, sublet, verbsubsidize, verbsubsidy, nounsubvention, nounsum of the digits, nounsundries account, super voting rights, sustainability index, swaption, nounsystematic risk, technical analysis, technical analyst, technical correction, technicals, nountenant at sufferance, nountenant at will, nountenant for years, nountenant in common, nounterm, nountippee, nountipper, nountip sheets, nountotal, verbtrading loss, trading profit, transfer, verbtransfer agent, transfer register, trigger point, triple-A, adjectivetriple-witching, nountrue and fair view, nountrust, nountrust company, trustee, nountrusteeship, nountrust fund, nounturnover ratio, undercapitalized, adjectiveundercharge, verbunderfunded, adjectiveunder-investment, noununderreport, verbundervalued, verbunderwriting power, unearned income, ungeared, adjectiveunitize, verbunit of account, noununsystematic risk, upfront fee, uptick, nounvault cash, vendor placing, Wall Street, war chest, nounweak, adjectiveworking capital, nounwrite-off, nounwritten-down value, yield spread, yield to call, nounyield to maturity, nounYTD, YTM, zaitech, nounZ-score, noun
COLLOCATIONS FROM THE CORPUSADJECTIVE► general
a book in which a business, bank etc records how much money it receives and spends· The general ledger costs from £2,000, with additional ledgers from £1,300 each.· In this case, one would proceed directly to Step 3 in the accounting cycle and post the general ledger directly.· Spreadsheets and general ledger systems alone can not accommodate the information needs of all managers and executives.· In the simple case of Tommy Termite, financial statements will be prepared directly from the general ledger accounts.· The financial administrative functions include budgeting, accounts payable, accounts receivable, general ledger, payroll and personnel.· Agnes Harkin struck silver with her suggestion to rationalise the general ledger statements received south of the border.
► tabular· Prepare new tabular ledger. 12.· To balance the tabular ledger the columns should be added across and down and the total debits should equal the total credits.· Charged bills are sent to the reception office for entry in the tabular ledger.· The tabular ledger is then balanced and closed, and a daily summary sheet completed. 5.· A midday balance should be struck on the tabular ledger. 13.· Several different types of tabular ledger are in use, but always the basic principle is the same.· Enter the particulars of the guests listed below who are in residence at the Atlas Hotel on an analysed visitors tabular ledger.· A final check balance on the tabular ledger should be made.