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Noah Webster's 1828 American Dictionary
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L  ›  ledger
L  ›  ledger
1828 Definition

LEDG'ER, n. The principal book of accounts among merchants; the book into which the accounts of the journal are carried in a summary form. [See Leger.]

1913 Definition
Ledger (ledger)
n.(l1913 webster dictionaryj"1913 webster dictionaryr)
Ledg"er
[Akin to D. legger layer, daybook (fr. leggen to lay, liggen to lie
  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.]
  2. A large flat stone, esp. one laid over a tomb.
    Oxf. Gloss. (b)

1828 dictionary
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