ledger
UK: ˈlɛdʒə | US: ˈlɛdʒər
n. a book or other collection of financial accounts
n. a flat stone slab covering a grave
n. (nautical) a horizontal timber in a scaffold or ship’s frame
The word ledger originated in the 15th century, initially referring to a large, flat stone slab (e.g., a tombstone). By the 16th century, it evolved to denote a book where accounts were "laid out" in layers or columns, reflecting its root ledge (a horizontal bar or layer). The nautical and scaffolding senses retain the original "flat, horizontal" connotation.
The accountant updated the company’s ledger to reflect recent transactions.
The ancient ledger stone bore weathered inscriptions.
The ship’s ledger provided structural support to the hull.
He cross-checked the ledger entries for discrepancies.
A digital ledger now replaces traditional paper records in many businesses.