Last edited 17 Mar 2021


The Chartered Institute of Procurement & Supply (CIPS) Glossary of procurement terms, defines a ledger as: ‘A book or computer file used to balance accounting figures such as deposits and receipts.’

See also: Distributed ledger.

The word ledger can also be used to refer to: 'A flat stone slab, usually inscribed, covering a grave or tomb.' Ref the second edition of The Dictionary of Urbanism by Rob Cowan.

[edit] Related articles on Designing Buildings Wiki

Designing Buildings Anywhere

Get the Firefox add-on to access 20,000 definitions direct from any website

Find out more Accept cookies and
don't show me this again