Origin of The Term Ledger
Originally, a ledger was a large volume of scripture/service book kept in one place in church and accessible. According to Charles Wriothesley's Chronicle (1538):
“ | The curates should provide a booke of the bible in Englishe, of the largest volume, to be a ledger in the same church for the parishioners to read on. | ” |
It is an application of this original meaning that is found in the commercial usage of the term for the principal book of account in a business house.
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