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Ledgers
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Ledger

A ledger or lieger (from the English dialect forms liggen or leggen, to lie or lay; in sense adapted from the Dutch substantive logger), is the principal book for recording transactions. Originally, the term referred to a large volume of Scripture/service book kept in one place in church and accessible.

According to Charles Wriothesley's Chronicle (1538):

the curates should provide a booke of the bible in Englishe, of the largest volume, to be a lidger in the same church for the parishioners to read on.

It is an application of this original meaning that is found in the commercial usage of the term for the principal book of account in a business house, the general ledger or nominal ledger (see also bookkeeping) and also in the terms purchase ledger and sales ledger.

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Ledgers
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Sponsored Results www.business.com
Acting's therapy for heartthrob Heath Ledger; 'I get to scream and cry ... I get to purge myself,' says Aussie star. 'Once the film is over, I throw it all away'
Nov 18, 2007; Heath Ledger is one heartthrob who is all there. The 28-year-old Aussie with the sleepy eyes and mop of messy blond hair is the...
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Ledger Masseuse Made 4 Calls to Olsen
Jan 24, 2008; The masseuse who discovered Heath Ledger's body spent nine minutes making three calls to Mary-Kate Olsen before she dialed 911...
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Police: Woman who found Heath Ledger's body made 4 calls to Olsen twin
Jan 25, 2008; The woman who discovered a lifeless Heath Ledger spent nine minutes making three calls to Mary-Kate Olsen before she dialed...
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Heath Ledger, 28; brooding roles in films defied his leading-man looks
Jan 23, 2008; Heath Ledger, who went from teen idol in his native Australia to become one of the most exciting actors of his generation, was...
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Friends say Ledger was happy, healthy: ; Police say no illegal drugs were found in actor's N.Y. apartment
Jan 24, 2008; NEW YORK - To many who saw Heath Ledger in the last months of his life, the actor appeared to be happy, healthy and excited - "in...
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