Ledger \Ledg"er\(l[e^]j"[~e]r), n. [Akin to D. legger layer, daybook (fr. leggen to lay, liggen to lie), E. ledge, lie. See Lie to be prostrate.]

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. (Arch.)
   (a) A large flat stone, esp. one laid over a tomb. --Oxf. Gloss.
   (b) A horizontal piece of timber secured to the uprights and supporting floor timbers, a staircase, scaffolding, or the like. It differs from an intertie in being intended to carry weight. [Written also ligger.]

Ledger bait, fishing bait attached to a floating line fastened to the bank of a stream, pond, etc. --Walton. --J. H. Walsh.

Ledger blade,a stationary shearing blade in a machine for shearing the nap of cloth.

Ledger line. See Leger line, under 3d Leger, a.

Ledger wall (Mining), the wall under a vein; the foot wall. --Raymond.

Source: Webster's Revised Unabridged Dictionary (1913)