/ ˈledʒə(r); NAmE / noun
a book in which a bank, a business, etc. records the money it has paid and received :
to enter figures in the purchase / sales ledger
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WORD ORIGIN
late Middle English legger , ligger (denoting a large bible or breviary), probably from variants of lay (verb) and lie (I), influenced by Dutch legger and ligger . Current senses date from the 16th cent.