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ke. It differs from an intertie in being intended to carry weight. [Written also ligger.] Ledger bait, fishing bait attached to a floating line fastened to the bank of a stream, pond, etc. Walton. J. H. Walsh. -- Ledger line. See Leger line, under 3d Leger, a. -- Ledger wall (Mining), the wall under a vein; the foot…

One who acknowledges.

One who pledges.

A pledging; suretyship. [Obs.]

he art of keeping accounts. The books commonly used are a daybook, cashbook, journal, and ledger. See Daybook, Cashbook, Journal, and Ledger. Bookkeeping by single entry, the method of keeping books by carrying the record of each transaction to the debit or credit of a single account. -- Bookkeeping by double entry, a…

olumn) to another; as, to carry the war from Greece into Asia; to carry an account to the ledger; to carry a number in adding figures.

A ledger.

See Ledger, 2.

One who pledges, or delivers anything in pledge; a pledger; -- opposed to Ant: pledgee.

To carry, as an account, from the journal to the ledger; as, to post an account; to transfer, as accounts, to the ledger. You have not posted your books these ten years. Arbuthnot.

The act of transferring an account, as from the journal to the ledger. Posting house, a post house.

r on which the planks forming the floor of a scaffold are laid, -- one end resting on the ledger of the scaffold, and the other in a hole left in the wall temporarily for the purpose. Oxf. Gloss.

tened to the inside, the effect of which is to make the leaves of a book thus bound (as a ledger or other account or blank book) spring up and lie flat. -- Spring balance, a contrivance for measuring weight or force by the elasticity of a spiral spring of steel. -- Spring beam, a beam that supports the side of a padd…

erial of which paper is made. -- Stock account (Bookkeeping), an account on a merchant's ledger, one side of which shows the original capital, or stock, and the additions thereto by accumulation or contribution, the other side showing the amounts withdrawn. -- Stock car, a railway car for carrying cattle. -- Stock c…

ning) To find a vein of ore. (b) Fig.: To find a way to fortune. [Colloq.] -- To strike a ledger, or an account, to balance it. -- To strike hands with. (a) To shake hands with. Halliwell. (b) To make a compact or agreement with; to agree with. -- To strike off. (a) To erase from an account; to deduct; as, to strike…

The testing of a ledger to discover whether the debits and credits balance, by finding whether the sum of the personal credits increased by the difference between the debit and credit sums in the merchandise and other impersonal accounts equals the sum of personal debits. The equality would not show that the items were…