Ledgers - Origin of The Term Ledger

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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