Leger

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Definition

Noun: 1. A book or other collection of financial accounts of a particular type. This is a formal or specialized term for a book where financial transactions are recorded in a systematic way. 2. (Proper Noun, capitalized: Léger) A French painter (1881-1955) who was an early Cubist, known for his bold, geometric style.

Usage
  • Noun (Financial Record):
    • The accountant meticulously updated the company's leger every evening.
    • All transactions must be entered into the general leger to ensure accurate bookkeeping.
  • Noun (Proper Name: Léger):
    • The museum is hosting an exhibition featuring works by Fernand Léger.
    • Léger's paintings often depicted modern, industrial subjects with strong, black outlines.
Advanced Usage
  • "General leger": The primary accounting record that contains all the financial transactions of a business, summarized from other books of original entry.
    • The trial balance is prepared from the general leger to check for arithmetic accuracy.
  • "Subsidiary leger": A detailed record that supports a general leger account, such as an accounts receivable leger listing individual customer balances.
    • The total from the accounts payable subsidiary leger must match the balance in the general leger.
Variants and Related Words
  • Ledger: This is the more common and standard modern spelling for the financial record book. "Leger" is an older or less common variant.
    • The auditor reviewed the electronic ledger for discrepancies.
  • Bookkeeping: The activity or occupation of keeping financial records. A leger is a key bookkeeping tool.
    • Proper bookkeeping requires entries in both the journal and the leger.
Synonyms
  • Register: A book or system for recording facts, events, or figures.
  • Journal: In accounting, a book of original entry where transactions are first recorded before being posted to the leger.
  • Record book: A general term for a book in which information is formally recorded.
Different Meanings

The word leger has two distinct meanings that are not related: 1. The primary definition in modern English is the financial/accounting record. When used in this sense, it is a common noun. 2. The second meaning refers specifically to the artist Fernand Léger. This is a proper noun and is always capitalized.

Noun
  1. French painter who was an early cubist (1881-1955)
  2. a record in which commercial accounts are recorded
    • they got a subpoena to examine our books

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