Last edited 17 Mar 2021

Ledger

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.

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