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ledger
 
Noun ledger has 2 senses
  1. ledger, leger, account book, book of account, book - a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
    --1 is a kind of record
    --1 has members: accounting, accounting system, method of accounting
    --1 has particulars:
     cost ledger; general ledger; subsidiary ledger; daybook, journal
  2. daybook, ledger - an accounting journal as a physical object; "he bought a new daybook"
    --2 is a kind of journal
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