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A ledger or lieger (from the English
English language

English is a West Germanic language that originated in Anglo-Saxon England and has lingua franca status in many parts of the world as a result of the military, economic, scientific, political and cultural influence of the British Empire in the 18th, 19th and early 20th centuries and that of the United States from the mid 20th century onwa...
 dialect forms liggen or leggen, to lie or lay; in sense adapted from the Dutch
Dutch language

Dutch is a West Germanic languages spoken by over 22 million people as a first language, and about 5 million people as a second language."1% of the EU population claims to speak Dutch well enough in order to have a conversation." Outside the European Union the number of second language speakers of Dutch is very small. Most native...
 substantive logger), is the principal book
Book

A book is a set or collection of written, printed, illustrated, or blank sheets, made of paper, parchment, or other material, usually fastened together to hinge at one side....
 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
Charles Wriothesley

Charles Wriothesley , was a long-serving officer of arms at the College of Arms in London. He was the last member of a dynasty of heralds that started with his grandfather?Garter Principal King of Arms John Writhe....
's Chronicle
Chronicle

Generally a chronicle is a historical account of facts and events ranged in chronology order. Typically, equal weight is given for historically important events and local events, the purpose being the recording of events that occurred, seen from the perspective of the chronicler....
 (1538):






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A ledger or lieger (from the English
English language

English is a West Germanic language that originated in Anglo-Saxon England and has lingua franca status in many parts of the world as a result of the military, economic, scientific, political and cultural influence of the British Empire in the 18th, 19th and early 20th centuries and that of the United States from the mid 20th century onwa...
 dialect forms liggen or leggen, to lie or lay; in sense adapted from the Dutch
Dutch language

Dutch is a West Germanic languages spoken by over 22 million people as a first language, and about 5 million people as a second language."1% of the EU population claims to speak Dutch well enough in order to have a conversation." Outside the European Union the number of second language speakers of Dutch is very small. Most native...
 substantive logger), is the principal book
Book

A book is a set or collection of written, printed, illustrated, or blank sheets, made of paper, parchment, or other material, usually fastened together to hinge at one side....
 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
Charles Wriothesley

Charles Wriothesley , was a long-serving officer of arms at the College of Arms in London. He was the last member of a dynasty of heralds that started with his grandfather?Garter Principal King of Arms John Writhe....
's Chronicle
Chronicle

Generally a chronicle is a historical account of facts and events ranged in chronology order. Typically, equal weight is given for historically important events and local events, the purpose being the recording of events that occurred, seen from the perspective of the chronicler....
 (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
General ledger

The general ledger, sometimes known as the nominal ledger, is the main accounting record of a business which uses double-entry bookkeeping....
 or nominal ledger (see also bookkeeping
Bookkeeping

Bookkeeping is the recording of the value of assets, liabilities, income, and expenses in the daybooks, journals, and ledgers, in which debit and credit entries are chronologically posted to record changes in value....
) and also in the terms purchase ledger
Purchase ledger

A purchase ledger in accountancy contains the personal accounts of suppliers from whom the business has bought on credit. It records information such as invoices received, credit notes received and payments sent....
 and sales ledger.