| / English Dictionary |
LEDGER
| Pronunciation (US): |  | (GB): | |
I. (noun)
Sense 1
Meaning:
An accounting journal as a physical object
Example:
he bought a new daybook
Synonyms:
daybook; ledger
Classified under:
Nouns denoting man-made objects
Hypernyms ("ledger" is a kind of...):
journal (a record book as a physical object)
Sense 2
Meaning:
A record in which commercial accounts are recorded
Example:
they got a subpoena to examine our books
Synonyms:
account book; book; book of account; ledger; leger
Classified under:
Nouns denoting possession and transfer of possession
Hypernyms ("ledger" is a kind of...):
record (a document that can serve as legal evidence of a transaction)
Meronyms (members of "ledger"):
accounting; accounting system; method of accounting (a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts)
Hyponyms (each of the following is a kind of "ledger"):
cost ledger (ledger showing the accumulated costs classified in various ways)
general ledger (the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts))
subsidiary ledger (details of an account supporting the amount stated in the general ledger)
daybook; journal (a ledger in which transactions have been recorded as they occurred)
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