From Middle English lygger, leger (“large breviary, beam”), probably from leyen, leggen (“to lay”), akin to Dutch legger (“layer, daybook”) (from leggen (“to lay”), liggen (“to lie”) (as in lying down, not as in being dishonest), English ledge, lie (“to be prostrate”)).
ledger (plural ledgers)
- A book for keeping notes, especially one for keeping accounting records.
- (accounting) A collection of accounting entries consisting of credits and debits.
- (construction) A board attached to a wall to provide support for attaching other structural elements (such as deck joists or roof rafters) to the building.
- A large flat stone, especially one laid over a tomb.
- (Can we find and add a quotation of Oxf. Gloss to this entry?)
- (fishing) Alternative form of