Ledger
/ˈlɛdʒər/noun
A book or digital record used to keep accounts or track transactions.
Did you know?The word ledger comes from a Dutch term for a book that stays permanently laid out on a table, which is why it evolved into the idea of a fixed, authoritative record.
Etymological Timeline
Middle Dutch
Dutch
leggen
“to lay, place down”
Late Middle English
English
leger
“a large account book kept in one place”
16th Century
English
ledger
“a principal account book for entering financial records”
Modern English
English
ledger
“a book or system of final accounts and records”