ledger


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Related to ledger: general ledger, Ledger balance

General Ledger

A record of all of a company's financial statements. It contains two columns: one for credits and one for debits. See also: Balance sheet.

ledger

the ACCOUNTING records that keep a note of a firm's day-to-day financial transactions with outside parties. For example, the purchases or CREDITORS ledger would show the value of raw materials or services purchased from each supplier, payments made to suppliers for these, and any amounts still owing to suppliers. Similarly, the sales or DEBTORS ledger would show the value of goods or services sold to each customer, amounts they have paid for these, and any amounts still owed by customers. In former times such ledger accounts took the form of bound ledgers in which entries were recorded by hand; nowadays they are generally kept as computer records. Fig. 50 shows the main ledger accounts. See DOUBLE-ENTRY ACCOUNTS.
References in periodicals archive ?
9 kg W/C ledger paper with printing F/C,Inward Register 300 page foolscap A' size half calico binding 11.
The Daily Ledger host Graham Ledger states, "It's refreshing for a government official to truly ask for transparency on behalf of the American people.
Although Ledger relapsed in between, Hoffman is believed to have never given up on his pal as he saw a lot of himself in Ledger.
Top specialist Hans-Wilhelm-Wohlfahrt has twice treated St Ledger for previous hamstring problems.
Ledger's father, Kim Ledger, said that it was difficult to look through his late son's diary.
St Ledger had an ill-fated loan spell at Boro in 2009.
Ledger, 47, is expected to be dismissed from his post at Tayside Police following an internal investigation.
Republic of Ireland central defender St Ledger was at the centre of a transfer wrangle, having been sent back to Preston from Middlesbrough - even though the clubs had agreed to make a loan deal permanent this month.
With thoughts of Ledger lingering uneasily in the mind, The Imaginarium of Doctor Parnassus is a strangely voyeuristic experience that starts with a chill when we see his character hanging from a noose beneath Blackfriars Bridge in London.
Ledger died aged 28 in New York from an accidental drug overdose in January 2008.
But with a standing ovation for his powerful performance as The Joker in "The Dark Knight," 28-year-old actor Heath Ledger became the second actor in history to receive a posthumous Oscar.
Ledger won Best Supporting Actor gongs at the Baftas, the Golden Globes, the Screen Actors Guild and Critics Choice Awards for his role as the Joker in the Dark Knight.