Ledger
Defined in 5 dictionaries — Bouvier (1914), Black's (1910), Black's (1891), Anderson (1889), Bouvier (1839)
Bouvier's Law Dictionary and Concise Encyclopedia
John Bouvier; revised by Francis Rawle · 1914
In Commercial Law. A book in, which are inscribed the names of all persons dealing with the person who keeps it, and in which tliere is a separate account, composed generally of one or more pages for each. There are two parallel columns, on one of which the party named is the debtor, and on the other the creditor, and presents a ready means of ascertaining the state of the account. As this book is a transcript from the day-book or Journal, it is not evidence per se.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
A Dictionary of Law
Henry Campbell Black · 1891
A book of accounts in which a trader enters the names of all persons with whom he has dealings; there being two parallel columns in each account, one for the entries to the debit of the person charged, the other for his credits. Into this book are posted the items froin the day-book or journal.
A Dictionary of Law
William C. Anderson · 1889
See Book, Of accounts.
A Law Dictionary, Adapted to the Constitution and Laws of the United States
John Bouvier · 1839
commerce, accounts, evidence, is a book in which are inscribed the names of all persons dealing with the person who keeps it, and in which there is a separate account, composed generally of one or more pages foreach. There are two parallel columns, on one of which the party named is the debtor, and the other the creditor, and presents a ready means of ascertaining the state of the account. As this book is a transcript from the day book or journal, it is not evidence per se.