ledger means a book or record where financial transactions are kept.
ledger :
account book, record book
noun
▪ They recorded the sales in the ledger.
▪ They wrote the sales numbers in the account book.
▪ The company's ledger shows all expenses.
▪ The company's record book shows all expenses.
paraphrasing
▪ record – account book
▪ register – record book
▪ log – account book
▪ journal – record book
Pronunciation
ledger [ˈlɛdʒər]
The word is pronounced with the stress on the first syllable, sounding like 'LED-ger'.
Common phrases and grammar about ledger
ledger - Common meaning
noun
account book, record book
Part of Speech Changes for "ledger"
▪ ledgers (plural noun) – multiple account books or records
▪ ledger-keeping (noun) – the act of maintaining financial records
Common Expressions with "ledger"
▪ general ledger – the main accounting record of a company
▪ ledger account – a specific account within the ledger
▪ update the ledger – to make changes in the record book
▪ close the ledger – to finalize the accounts in the record book
Important examples of ledger in TOEIC
Vocabulary examples from the TOEIC test
In TOEIC word questions, ledger refers to the main book where all financial transactions are recorded.
▪Please update the ledger with the latest sales figures.
▪Please update the account book with the latest sales figures.
Example of a confusing word: letter (a written message)
▪Please update the letter with the latest sales figures.
▪Please revise the written message with the latest sales figures.
"Ledger" is a noun that specifically refers to a book or other collection of financial accounts. In the sentence, "Please update the ledger with the latest sales figures," it is clear that the context is financial, and the term "ledger" is used correctly. "Letter," on the other hand, means a written message and is not related to financial record-keeping. Using "letter" in this context is incorrect as it suggests updating a written message with sales figures, which does not make sense. Therefore, "ledger" is the correct choice.
Grammar examples from the TOEIC test
Ledger is used as a noun to denote a financial record, often appearing in questions about accounting or bookkeeping.
▪The accountant reviewed the ledger for any discrepancies.
▪The accountant checked the account book for any mistakes.
ledger
Idioms and fixed expressions in TOEIC
general ledger
'main financial record', used when discussing overall company finances.
▪The general ledger includes all the company's financial transactions.
▪The main financial record includes all the company's transactions.
petty ledger
'detailed financial records', used for specific types of transactions.
▪They maintained a petty ledger for daily cash expenses.
▪They kept detailed records for daily cash expenses.
Differences between similar words and ledger
ledger
,
record book
differences
ledger is a specific book for financial transactions, while record book can be for any type of records.
ledger
▪They recorded the sales in the ledger.
▪They wrote the sales numbers in the record book.
record book
▪record book is used for various types of records, not just financial ones.
▪record book can hold any kind of information, while ledger is specific to financial data.
ledger
,
register
differences
ledger is specifically for financial transactions, whereas register can be for general records like attendance.
ledger
▪She entered the expenses into the ledger.
▪They maintained a ledger of all employees.
register
▪They maintained a register of all employees.
▪They maintained a ledger of all employees.
Words with the same origin as ledger
The origin of ledger
The word's etymology is uncertain.
Word structure
The analysis of the word's composition is unclear.
Words with the same origin
The word's root is unclear or difficult to confirm.
