noun
- books or computer files used to record financial transactions and accounts
Usage: accounting; business
Examples
- The accountant updated all the company’s ledgers at the end of the month.
- Digital ledgers have largely replaced handwritten account books.
- The auditor carefully examined the financial ledgers for any discrepancies.
- Small businesses often use simple ledgers to track income and expenses.
- The bookkeeper organized the ledgers by fiscal year.
- Electronic ledgers make it easier to search for specific transactions.