Bookkeeping. an account book of final entry, in which business transactions are recorded.
Building Trades.
a horizontal timber fastened to the vertical uprights of a scaffold, to support the putlogs.
ribbon ( def 8 ).
a flat slab of stone laid over a grave or tomb.
Also, leger. Angling. a lead sinker with a hole in one end through which the line passes, enabling the bait and the sinker to rest on the bottom and allowing the fish to take the bait without detecting the sinker.

1475–85; earlier legger book, probably equivalent to legg(en) to lay1 + -er -er1

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World English Dictionary
ledger (ˈlɛdʒə)
1.  accounting the principal book in which the commercial transactions of a company are recorded
2.  a flat horizontal slab of stone
3.  a horizontal scaffold pole fixed to two upright poles for supporting the outer ends of putlogs
4.  angling
 a.  a wire trace that allows the weight to rest on the bottom and the bait to float freely
 b.  (as modifier): ledger tackle
5.  (intr) angling to fish using a ledger
[C15 legger book retained in a specific place, probably from leggen to lay1]

Ledger (ˈlɛdʒə)
Heath(cliffe) Andrew. 1979--2008, Australian film actor. His films include The Patriot (2000), A Knight's Tale (2001) and Brokeback Mountain (2005)

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
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Word Origin & History

"account book," 1401, from leggen "to place, lay" (see lay (v.)). Originally a book that lies in a permanent place (especially a large copy of a breviary in a church). Sense of "book of accounts" is first attested 1588, short for ledger-book (1553).
Online Etymology Dictionary, © 2010 Douglas Harper
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Example sentences
Ledger has found two genetically based predisposing factors.
What is less clear is whether the ledger of his achievements will overall be
On the other side of the ledger are the added costs.
Viewers were asked to record their impressions on a ledger.
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