Definition of Ledger
Quick Meaning of Ledger
The main book where a business records all its money coming in and going out, organized by account type (sales, expenses, assets, etc.).
Detailed Definition of Ledger
A book, account, or record system where financial transactions and accounts are systematically recorded and organized, typically grouped by account type.
How to Pronounce Ledger
Stress pattern: Oo (2-syllable word).
Tip: LED-jer. Stress the first syllable LED clearly. The second syllable 'jer' is weak and unstressed. Two syllables total: LED-jer.
Watch out: Some learners say 'LEZH-er' (wrong vowel sound) or 'LED-ger' (stressing both equally). Always stress LED; rhymes with 'bed', not 'fez'.
Origin and Etymology of Ledger
From Middle Dutch 'legger' (something that lies or remains in place). The book was called 'lying' because it stayed in one place. Used in accounting since the 15th century; remains fundamental to bookkeeping.
How to Use Ledger in a Sentence
Each example shows “ledger” with a CEFR level so learners can pick examples that match their fluency.
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“The accountant recorded all transactions in the general ledger.”
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“Entries in the ledger must balance at the end of each month.”
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“A detailed ledger helps track expenses by department.”
Synonyms and Antonyms of Ledger
Common Synonyms for Ledger
Smart Synonyms for Ledger — When to Use Each
- account book
- Traditional term; emphasizes organized financial accounts
- record book
- More general; applies to any systematic written records
- accounting record
- Broader term; includes all documented financial information
Common Collocations with Ledger
These phrases pair with “ledger” in everyday English:
- general ledger
- accounts ledger
- ledger balance
- ledger entry
- record in the ledger
Common Mistakes When Using Ledger
Even fluent speakers slip up with “ledger”. Here’s how to avoid the most common errors:
- ✗ Wrong: The ledger are complete and balanced.
- ✓ Correct: The ledger is complete and balanced.
- Why: Ledger (singular) takes 'is', not 'are'. Use 'ledgers' (plural) for 'are'.
- ✗ Wrong: We need to recording all entries in the ledger.
- ✓ Correct: We need to record all entries in the ledger.
- Why: After 'need to', use the base verb 'record', not the gerund 'recording'.
- ✗ Wrong: The general ledger show all account balances.
- ✓ Correct: The general ledger shows all account balances.
- Why: Third person singular verb needs '-s': 'shows', not 'show'.
Other Forms of Ledger
- Noun: ledger
Frequently Asked Questions About Ledger
What is the meaning of "Ledger"?
The main book where a business records all its money coming in and going out, organized by account type (sales, expenses, assets, etc.).
How do you pronounce "Ledger"?
The IPA is /ˈledʒər/. LED-jer. Stress the first syllable LED clearly. The second syllable 'jer' is weak and unstressed. Two syllables total: LED-jer.
What part of speech is "Ledger"?
"Ledger" is a noun at C1 level (Common European Framework).
What are synonyms for "Ledger"?
Common synonyms include account book, record book, journal.
How do you use "Ledger" in a sentence?
For example: "The accountant recorded all transactions in the general ledger."