ledg|er

ledg|er «LEHJ uhr», noun, verb.

–n.

1. a) a book of accounts in which a business keeps a record of all money transactions. b) the book of final entry in bookkeeping and accounting, where a complete record of all assets, liabilities, and proprietorship items are kept. It shows the changes that occur in these items during the month as a result of business operations carried on, by means of debits and credits.

2. a flat stone slab covering a grave.

3. a horizontal member of a scaffold, attached to the uprights and supporting the putlogs.

4. a) Also, leger. = lger bait. b) = ledger tackle. (Cf. ↑ledger tackle)

–v.i.

to fish with a ledger.

╂[probably Middle English leggen lay¹. Compare Dutch ligger, legger ledger.]