ledger

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ledger

1. a flat horizontal slab of stone
2. a horizontal scaffold pole fixed to two upright poles for supporting the outer ends of putlogs
3. Angling
a. a wire trace that allows the weight to rest on the bottom and the bait to float freely
b. (as modifier): ledger tackle

Ledger

A wood strip nailed to the lower side of a girder to provide a bearing surface for joists.

ledger

[′lej·ər]
(civil engineering)
A main horizontal member of formwork, supported on uprights and supporting the soffit of the formwork.
(engineering)
The horizontal support for a scaffold platform.

ledger

ledger, 2
ledger, 1
1. In formwork, a horizontal member which is supported by hangers or by upright posts and carries joists.
2. A horizontal member which is housed in the studs of balloon framing and carries joists.
3. In scaffolding, one of the horizontal members fastened to uprights which support the put-logs and which are at right angles to the wall; they carry the boards on which the workmen stand.
4. A flat slab of stone, such as that laid horizontally over a grave.
References in periodicals archive ?
That caused a variance in the amounts posted on the credit union's general ledger and the actual funds received by Essential, according to court records.
All high- and medium-risk accounts should be reconciled and all necessary general ledger reconciling adjustments recorded before the company's post-closing adjustment review process.
The current practice for preparation of certain lines of the tax return may in some cases be to simply reverse the gross balance of a particular book general ledger account and input the manually computed taxable amount into the return.
The Oracle General Ledger benchmark was conducted and certified in February 2001 by Oracle Corporation at Oracle headquarters in Redwood Shores, CA.
This would include, for example, (1) adjusting, closing, combining, or consolidating journal entries, (2) information normally contained in books of original entry and general ledgers or subsidiary ledgers, and (3) tax and depreciation carryforward information.
The parent company then must either incorporate each additional account code into its own general ledger for consolidation purposes or develop a complicated consolidation table to convert each subsidiary's accounts.
Our well-developed modules include: Accounts Receivable, Accounts Payable, Payroll, General Ledger, Resident Trust Accounting and Clinical (Admission/Discharge/Transfer, MDS 2.
Miller's accountants recorded the disbursements as loans on her general ledger, based on notations made on the check stubs.
If the term means that the imaging system must provide a seamless, direct path from the general ledger to the source documents, then this requirement is wholly unrealistic, in that it exceeds the capabilities of most accounting systems.
29 /PRNewswire/ -- Manzanita Software announced that F9, a Windows-based financial report writer developed by Synex Systems, now links the most popular spreadsheets directly to BusinessWorks Accounting's General Ledger data.
The difference between the general ledger and the sub-ledger arose in connection with the implementation of the Company's IMARC inventory and sales system and inadequate training of finance personnel with respect to changes in procedures necessitated by the change in systems.
1994, responsible for the general ledger and participated in implementing SAP; 1995, Director of Corporate Accounting, which included international and acquisition accounting, general ledger and management reporting; 1998, Assistant Corporate controller, responsible for much of the finance center accounting, including forecast, planning and analysis.

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