From The Collaborative International Dictionary of English v.0.48 [gcide]:
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
transactions, in which all debits and credits from the
journal, etc., are placed under appropriate heads.
[Written also leger.]
[1913 Webster]
2. (Arch.)
(a) A large flat stone, esp. one laid over a tomb. --Oxf.
Gloss.
(b) A horizontal piece of timber secured to the uprights
and supporting floor timbers, a staircase,
scaffolding, or the like. It differs from an intertie
in being intended to carry weight. [Written also
ligger.]
[1913 Webster]
Ledger bait, fishing bait attached to a floating line
fastened to the bank of a stream, pond, etc. --Walton.
--J. H. Walsh.
Ledger blade,a stationary shearing blade in a machine for
shearing the nap of cloth.
Ledger line. See Leger line, under 3d Leger, a.
Ledger wall (Mining), the wall under a vein; the foot wall.
--Raymond.
[1913 Webster]
From WordNet (r) 3.0 (2006) [wn]:
ledger
n 1: a record in which commercial accounts are recorded; "they
got a subpoena to examine our books" [syn: ledger,
leger, account book, book of account, book]
2: an accounting journal as a physical object; "he bought a new
daybook" [syn: daybook, ledger]