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Ledger

English Meaning

A book in which a summary of accounts is laid up or preserved; the final book of record in business transactions, in which all debits and credits from the journal, etc., are placed under appropriate heads.

  1. A book in which the monetary transactions of a business are posted in the form of debits and credits.
  2. A book to which the record of accounts is transferred as final entry from original postings.
  3. A slab of stone laid flat over a grave.
  4. A horizontal timber in a scaffold, attached to the uprights and supporting the putlogs.

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