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Definition of ledger noun from the Oxford Advanced Learner's Dictionary

ledger

noun
 
/ˈledʒə(r)/
 
/ˈledʒər/
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  1. a book or electronic document in which a bank, a business, etc. records the money it has paid and received
    • to enter figures in the purchase/sales ledger
    Word Originlate Middle English legger, ligger (denoting a large bible or breviary), probably from variants of lay (verb) and lie, influenced by Dutch legger and ligger. Current senses date from the 16th cent.
See ledger in the Oxford Advanced American Dictionary

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