The ledger provides much of a deck's strength; it supports the joists at one end, and it provides stiffness to the framing. (A free-standing deck, of course, does not have a ledger.) The ledger is made of the same material as the rest of the framing—usually pressure-treated lumber.
What is a ledger and how is it used?
A ledger, also called a general ledger, is a record of a business's financial transactions. It summarizes all the revenue and expenses of the business, plus the debts owed and assets owned. The transactions in a general ledger are organized into five main types; assets, liabilities, equity, revenue, and expenses.
What are the different types of ledgers in construction?
Understanding Ledger Types for Job Cost
|JA and JU
|Job budgeted amounts (JA) and job budgeted units (JU).
|PA and PU
|PO/Contract amounts (PA) and PO/Contract units (PU). These ledger types relate to purchase orders and subcontracts.
|HA and HU
|Projected final amounts (HA) and projected final units (HU).
What is the importance of a ledger?
Ledger is the backbone of business accounting because it keeps all records of all transactions in separate accounts. Towards the end of the accounting period, all accounts contain complete information on all related transactions. The ledger provides a comprehensive report of all transactions.
Who needs a ledger?
At its core, a general ledger functions as a record of all of a company's assets, liabilities, expenses, income, and equities 一 summarising its financial position. It provides a single source of data for accountants and auditors whose job is to track the company's financial health or audit transactions that happened.
What is a ledger in framing?
Attached decks, or ledger decks, are fastened to a building's wall using a piece of naturally decay-resistant lumber, pressure-treated dimensional lumber, or engineered lumber known as a ledger board; often simply referred to as a “ledger.” It's usually bolted or screwed to the structural framing inside the adjoining