Ledger Book

Ledger Book
A book in the prerogative courts which is con­sidered as their rolls.

Medieval glossary. 2014.

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  • ledger-book — …   Useful english dictionary

  • ledger — account book, c.1400, from leggen to place, lay (see LAY (Cf. lay) (v.)). Originally a book that lies permanently in a place (especially a large copy of a breviary in a church). Sense of book of accounts is first attested 1580s, short for ledger… …   Etymology dictionary

  • book of final entry — ˌbook of ˌfinal ˈentry noun [countable usually plural] ACCOUNTING one of the books or computer records showing the totals of items shown separately in the book of first entry or day book; = LEDGER * * * book of final entry UK US noun [C, usually… …   Financial and business terms

  • book value — 1. . The historical cost of an asset recorded in a *general ledger. Book values do not take account of *revaluations and, in financial statements, they are normally stated net of any *amortization. Contrast *fair market value. 2. An alternative… …   Auditor's dictionary

  • 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 — I noun account book, account of transactions, accounts, balance sheet, bankbook, book of accounts, book of records, books, calculation, cashbook, codex accepti et expensi, computation, daybook, diary, entries, file, index, log, logbook, passbook …   Law dictionary

  • Ledger — Ledg er(l[e^]j [ e]r), n. [Akin to D. legger layer, daybook (fr. leggen to lay, liggen to lie), E. ledge, lie. See {Lie} to be prostrate.] 1. A book in which a summary of accounts is laid up or preserved; the final book of record in business… …   The Collaborative International Dictionary of English

  • Ledger bait — Ledger Ledg er(l[e^]j [ e]r), n. [Akin to D. legger layer, daybook (fr. leggen to lay, liggen to lie), E. ledge, lie. See {Lie} to be prostrate.] 1. A book in which a summary of accounts is laid up or preserved; the final book of record in… …   The Collaborative International Dictionary of English

  • Ledger blade — Ledger Ledg er(l[e^]j [ e]r), n. [Akin to D. legger layer, daybook (fr. leggen to lay, liggen to lie), E. ledge, lie. See {Lie} to be prostrate.] 1. A book in which a summary of accounts is laid up or preserved; the final book of record in… …   The Collaborative International Dictionary of English

  • Ledger line — Ledger Ledg er(l[e^]j [ e]r), n. [Akin to D. legger layer, daybook (fr. leggen to lay, liggen to lie), E. ledge, lie. See {Lie} to be prostrate.] 1. A book in which a summary of accounts is laid up or preserved; the final book of record in… …   The Collaborative International Dictionary of English

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