Words / L / Business

ledger

noun/ˈledʒə/

B1CEFR level
35/100Rarity: fairly common
TechnicalRegister

A record in which accounting transactions are posted and summarised under individual accounts.

Every invoice is posted to the sales ledger before the month-end close.

Topic: Accounting in Business English

Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.

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More business words: Accounting