ledger entry

a written record of a commercial transaction
Syn: ↑entry, ↑accounting entry
Hyponyms: ↑adjusting entry, ↑credit, ↑credit entry, ↑debit, ↑debit entry

Useful english dictionary. 2012.

Look at other dictionaries:

  • ledger — led‧ger [ˈledʒə ǁ ər] noun [countable usually plural] ACCOUNTING one of the books or computer records showing the totals of items shown separately in the Books Of First Entry or day book S; = BOOK OF FINAL ENTRY: • Gone are the days of ledgers… …   Financial and business terms

  • ledger — [lej′ər] n. [ME legger, prob. < ME leggen or liggen after MDu ligger: see LAY1, LIE1] 1. a large, flat stone placed over a tomb 2. a) a large, horizontal timber in a scaffold b) …   English World dictionary

  • ledger — Fin a collection of accounts, maintained by transfers from the books of original entry. The ledger may be subdivided as follows: the sales ledger/debtors ledger contains the personal accounts of all customers; the purchases ledger/creditors… …   The ultimate business dictionary

  • entry — / entri/ noun 1. an item of written information put in an accounts ledger (NOTE: The plural is entries.) ♦ to make an entry in a ledger to write in details of a transaction ♦ to contra an entry to enter a similar amount on the opposite side of… …   Dictionary of banking and finance

  • entry — A declaration and request for customs release in respect of imports or goods intended for export. It is usually made on a Single Administrative Document ( SAD). Traders approved to do so can submit entries electronically. HM Customs & Revenue… …   Financial and business terms

  • entry — The recording of an accounting transaction in a *general ledger or *subsidiary ledger. Under the conventions of *double entry bookkeeping, entries take the form of *debit entries and *credit entries …   Auditor's dictionary

  • ledger — /lejsr/ A book of accounts, often referred to as a general ledger, in which a business records transactions; there being two parallel columns in each account, one for the debit entries, the other for the credits. Into this book are posted the… …   Black's law dictionary

  • ledger — noun Etymology: Middle English lygger, leger large breviary, beam, probably from leyen, leggen to lay Date: 1588 1. a book containing accounts to which debits and credits are posted from books of original entry 2. a horizontal board used for… …   New Collegiate Dictionary

  • ledger — /lej er/, n. 1. Bookkeeping. an account book of final entry, in which business transactions are recorded. 2. Building Trades. a. a horizontal timber fastened to the vertical uprights of a scaffold, to support the putlogs. b. ribbon (def. 8). 3. a …   Universalium

  • ledger — ledg•er [[t]ˈlɛdʒ ɛr[/t]] n. 1) bus an account book of final entry, in which business transactions are recorded 2) a flat slab of stone laid over a grave • Etymology: 1475–85; earlier legger book …   From formal English to slang

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