leger

Other forms: legers

Definitions of leger
  1. noun
    a record in which commercial accounts are recorded
    synonyms: account book, book, book of account, ledger
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    types:
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    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
    type of:
    record
    a document that can serve as legal evidence of a transaction
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