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ledger definition of ledger by the free dictionary ledg·er lĕj′ər n 1 a a book in which the monetary transactions of a business are posted in the form of debits and credits b a book to which the record of accounts is transferred as final entry from original postings 2 a slab of stone laid flat over a grave 3 a horizontal timber in a scaffold attached to the uprights and supporting the free line accounting ledger paper in petech accounting ledger paper currently you cannot create your own specification of this paper i have provided all the mon types i know about if you have a special request for something you don t see here email me and i ll try to add it the world s simplest accounting software general ledger ledgerlite is an award winning shareware accounting system for any organization that needs a general ledger or cashbook because it s incredibly easy to and use it s ideal for students of double entry bookkeeping while at the same time powerful enough to securely maintain the books for any sized business or accounting entity free accounting software freebyte free accounting software ledger bookkeeping accountant cash manager etc free small business accounting software—wave powerful free accounting software connect your bank accounts sync your expenses balance your books and be ready for tax time create your free account