1. A record in which commercial accounts are recorded
   "they got a subpoena to examine our ledgers";
   - leger, account book, book of account, book
    
2. An accounting journal as a physical object
   "he bought a new ledger";
   - daybook
    
3. A horizontal board or beam attached to a building to support joists, deck boards, or other structural elements
   "The carpenters nailed the floor joists to the ledger along the foundation wall";
   - ledger board, ribbon

Derived forms: ledgers

Type of: journal, record

Encyclopedia: Ledger, Peter