Ledger - Law Dictionary Search Results
Home Dictionary Name: ledgerBond ledger account
Bond ledger account, means an account with the Bank or an agent in which the Government Securities are held in a dematerialised form at the credit of the holder, Government Securities Act, 2006, sec. 2(c)....
Ledger-book
Ledger-book, a book in the prerogative Courts, considered as their rolls...
Leger, Leiger, or Ledger
Leger, Leiger, or Ledger [fr. legger, Dut., to lie], anything that lies in a place; as, a leger-book, a book that lies in a counting-house; leger-ambassador, a resident ambassador....
Bookkeeping
The art of recording pecuniary or business transactions in a regular and systematic manner so as to show their relation to each other and the state of the business in which they occur the art of keeping accounts The books commonly used are a daybook cashbook journal and ledger See Daybook Cashbook Journal and Ledger...
Banker's Books
Banker's Books, includes ledgers, day books, cash-books, account-books and other records used in the ordinary business of the bank, whether in written form or kept on microfilm, magnetic tape, or other forms of retrieval mechanism, State of Norway's Application, (1987) QB 433; Williams v. Summer Field, (1972) 2 QB 513.Banker's Books, includes ledgers, day books, cash-books, account-books and all other records used in the ordinary business of the bank, whether these records are kept in written form or stored in a microfilm, magnetic tape or any other form of mechanical or electronic data retrieval mechanism, either onsite or at any offsite location including back-up or disaster recovery site of both, Banker's Books Evidence Act, 1891, sec. 2(3)...
posting
posting 1 : the transfer of an entry or item from a book or file of original entry to the proper account in a ledger ;also : the record produced by such a transfer 2 : the actual crediting or debiting of an account (as in payment of a draft) [charged interest from the date of the credit card transaction] ...
Ledger
A book in which a summary of accounts is laid up or preserved the final book of record in business transactions in which all debits and credits from the journal etc are placed under appropriate heads...
Putlog
One of the short pieces of timber on which the planks forming the floor of a scaffold are laid one end resting on the ledger of the scaffold and the other in a hole left in the wall temporarily for the purpose...
Bankers' Books
Bankers' Books, 'bankers' books' include ledgers, day-books, cash -books, account-books and all other books used in the ordinary business of a bank. [Bankers' Books Evidence Act (18 of 1891), s. 2(3)]...
Debit
Debit, the left-hand page of a ledger, to which all items are carried that are charged to an account...
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