ledger

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See also: Ledger

English[edit]

Etymology[edit]

A 19th-century general ledger (sense 1) of the Hochstetter General Store[n 1]
A ledger (sense 2) on a tomb in the churchyard of St. Wulfram’s Church, Grantham, Lincolnshire, England, UK

From Middle English lygger, liǧǧer, leger (large breviary; beam, plank; dweller, inhabitant), from leggen, liǧǧen, leyen,[1] variants of līen (to lie down; to bow, kneel, prostrate; to die; to be located (somewhere); to remain in place, stay), from Old English liċġan (to lie down; to be situated),[2] ultimately from Proto-Indo-European *legʰ- (to lie down). The word is cognate with Dutch legger (daybook; layer) (from leggen (to lay), liggen (to lie down)),[3] and is related to English ledge, lie (to be prostrate).

Pronunciation[edit]

Noun[edit]

ledger (plural ledgers)

  1. A book for keeping notes, especially one for keeping accounting records; a record book, a register.
  2. A large, flat stone, especially one laid over a tomb.
  3. (accounting) A collection of accounting entries consisting of credits and debits.
  4. (construction) A board attached to a wall to provide support for attaching other structural elements (such as deck joists or roof rafters) to a building.
  5. (fishing) Short for ledger bait (fishing bait attached to a floating line fastened to the bank of a pond, stream, etc.).

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Translations[edit]

Verb[edit]

ledger (third-person singular simple present ledgers, present participle ledgering, simple past and past participle ledgered)

  1. Alternative form of leger (to engage in bottom fishing)

Derived terms[edit]

Notes[edit]

  1. ^ From the collection of the Museum der Alltagskultur (Museum of Everyday Culture) in Waldenbuch, Baden-Württemberg, Germany.

References[edit]

  1. ^ liǧǧer, n.” in MED Online, Ann Arbor, Mich.: University of Michigan, 2007, retrieved 9 November 2018.
  2. ^ līen, v.(1)” in MED Online, Ann Arbor, Mich.: University of Michigan, 2007, retrieved 9 November 2018.
  3. ^ ledger, n. and adj.”, in OED Online Paid subscription required, Oxford: Oxford University Press, 1902.

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