ledger

Where does the word "ledger" come from? It comes from Middle Dutch legger, and was adopted directly into English (1400s).

Ledger’s story begins in Middle Dutch: legger meant “a book that lies open.” One who lies, referring to a large book that lay permanently open on a desk for reference. It reached English by 1400s as ledger. Settled as the English word for a book of financial accounts. Today, ledger means a book or system recording financial transactions.

1. Stage 1 · Middle Dutch · medieval legger "a book that lies open", one who lies, referring to a large book that lay permanently open on a desk for reference.
2. Stage 2 · English · 1400s ledger "a book recording financial transactions", settled as the English word for a book of financial accounts.