In this instance, middle C is centered between the two staves, and it can be written on the first ledger line below the upper staff or the first ledger line above the lower staff.

Instrumental range is usually intermediate ( trumpets going up to a high G, no ledger line ), and most likely will contain chromatic notes, obbligatos, and counter-melodies.

A ledger line or leger line is used in Western musical notation to notate pitches above or below the lines and spaces of the regular musical staff.

* Special ledger line handling: ledger lines are shortened when accidentals are nearby, thus enhancing readability.

The note stems no longer bear the x, as it is now clear that no specific pitch is intended, and instead relative pitches are specified by placing the notes above or below the single line ( sometimes on ledger lines ).

Howe began with traditional Sioux " straight line " painting, based on hide and later ledger paintings, " an artistic form which symbolizes truth or righteousness ", and infused it with the Native American art style Tohokmu ( spider web ) which has resulted in his work being compared to Cubism.

The second slab is incised with the following words within a ledger line: Here lyeth Anne the firste wife of Roberd Poyntz of whos sowle God have mercy Amen.

The third slab retains only part of a female figure with a ledger line containing the words: ... erine the second wyfe of Robert Poyntz.

The first column contains the names of those accounts in the ledger which have a non-zero balance.

That year, following gambling losses he was obliged to note John Aspinall-I owe you £ 173, 500 in the accountant's ledger.

This profit is known as the ' over-round ' on the ' book ' ( the ' book ' refers to the old-fashioned ledger in which wagers were recorded, and is the derivation of the term ' bookmaker ') and relates to the sum of the ' odds ' in the following way:

She also found a 1734 notation made by Robert Morris the elder in the ledger of the expenses of Robert Morris the younger, who was at the time in Philadelphia, for " one fountain pen ".

Black had been granted access to Duplessis ’ s papers, housed in Duplessis ’ s former residence in Trois-Rivières, which included “ figures from the famous Union Nationale Caisse Electorale ( the party war chest ), a copy of the leader of the Opposition ’ s tax returns, gossip from bishops ,” as well as “ historically significant letters from Cardinal Jean-Marie-Rodrigue Villeneuve side-by-side with hand-written, ungrammatical requests for jobs with the Quebec Liquor Board, unpaid bills, the returns of his ministers who were cheating on their taxes, a number of scribbled notes for Assembly speeches, tidbits of political espionage, compromising photographs, a ledger listing the political contributions of every tavern-keeper in the province .” Black subsequently had the principal items from the papers copied and microfilmed, and donated copies to McGill, York, and Windsor universities.

Shortly afterwards, the Irish Times revealed that a ledger listed Áras an Uachtaráin, Guinness, Clerys, the Gaiety Theatre, Dr Steevens ' Hospital, the Bank of Ireland, the Department of Defence, the Departments of Agriculture and Fisheries, CIÉ, Portmarnock Golf Club, Clontarf Golf Club and several leading hotels amongst those who used a Magdalene laundry.

* Recount clerk ( who reviews the stock ledger )

He received a slave ledger from a mysterious homeless man, who gave it to him in exchange for part of Curtis's enormous sandwich.

The trial balance is usually prepared by a bookkeeper or accountant who has used daybooks to record financial transactions and then post them to the nominal ledgers and personal ledger accounts.

But soon after arriving on Doon, with his heir and son Pall and his concubine the Lady Jazzica, an adept of the galaxy-spanning sisterhood of chefs and event planners known as the Boni Maroni, Duke Lotto and House Agamemnides fall victim to a scheme originated by Baron Vladimir Hardchargin and implemented by the Duke's own accountant Oyeah, who, without the Duke's knowledge, kept a secret second ledger.

Some Salvation Army corps have a Promoted to Glory Board or ledger on which all members ( Soldiers or Adherents ) of that corps, who have died, are listed along with the year of their death.

The bookkeeper is responsible for ensuring all transactions are recorded in the correct day book, suppliers ledger, customer ledger and general ledger.

Certain forecasts for London called for showers sometime during the weekend, which, it was thought, might wipe up to a day of action or more from the ledger.

Certain forecasts for London called for showers sometime during the weekend, which, it was thought, might wipe up to a day of action or more from the ledger.

Shortly after his marriage to Sophie Levene on 22 April 1937, Brown was employed as a ledger clerk with the Transport and General Workers Union, and appointed District Organiser for Watford the next year.

To emphasize its office image IBM released in that same year 6 new programs: task inventory, billing, payroll, accounts payable, accounts receivable and general ledger accounting.

The last entry made in the ledger was Nov. 3, 1873, the sinking of the shaft was abandoned with no reason given.

In the first division, the side has held some tremendous matches in the last few years with Real Madrid, with the ledger being most recently squared at 3 wins each.

The 1947 Grand Final has to go down in the ledger as ' one of the ones that got away ', Essendon losing to Carlton by a single point despite managing 30 scoring shots to 21.

In 2007, Geoffrey Robertson QC alleged that Phillip's remains are no longer in St Nicholas Church, Bathampton and have been lost: "... Captain Arthur Phillip is not where the ledger stone says he is: it may be that he is buried somewhere outside, it may simply be that he is simply lost.

Likewise, where a warehouse may have to be reconciled to the contents in a source system or with the general ledger, establishing synchronization and reconciliation points becomes necessary.

You have to put in a payroll and job cost, general ledger, inventory, fixed assets and the whole thing.

In part, this may be because some authors production or sales figures have been compared to existing copies of the SH Arnolt sales ledger.

A Schedule V purchase involves the customer having to sign a dispensary log after presenting proper identification to the pharmacist ; the Schedule V ledger lists transactions going back two years and must have pages that are difficult to remove and usually pre-numbered.

" Batman and Bullock have made their peace, agreeing to give each other a second chance after their past disagreements, Batman informing Bullock that he considers the ledger ' erased ' and his opinion of Bullock as a detective restarting as of that moment.

As Macarthur was debilitated towards the end of his life with mental illness his son William seems to have administered much of the building, and is named in Verge's ledger rather than his father.

in an instant the doctor was stalking across the room with an antique ledger in his hands, thoroughly eared and big as a table top.

`` This is my hen ledger '', he informed him in an absorbed way.

The ledger was full of most precise information: date of laying, length of incubation period, number of chick reaching the first week, second week, fifth week, weight of hen, size of rooster's wattles and so on, all scrawled out in a hand that looked more Chinese than English, the most jagged and sprawling Alex had ever seen.

On the other side of the ledger is the fact that he did see his niece and the woman with whom she was staying.

Where there is a left-hand entry in the ledger, there is a right-hand one, he remembered from his school days.

The bass guitar is a transposing instrument, as it is notated in bass clef an octave higher than it sounds ( as is the double bass ) to avoid excessive ledger lines.

It could store 9, 18 or 27 balances during the ledger posting operations and worked with a mechanical adder named a Crossfooter.

The Sensimatic developed into the Sensitronic which could store balances on a magnetic stripe which was part of the ledger card.

Using the rules of double entry, these journal summaries are then transferred to their respective accounts in the ledger, or book of accounts.

This process of transferring summaries or individual transactions to the ledger is called posting.

But the customhouse would say that the value of imports exceeded that of exports and was trade deficit against the ledger of France.

This transposition applies even when reading the tenor and treble clef, which are used to avoid excessive ledger lines when notating the instrument's upper range.

It can also be written in tenor clef at concert pitch, which is usually done to prevent too many ledger lines in case it is a high part.

Thus, on a compensating four-valved instrument, the lowest note possible is B0, sometimes called double pedal B, which is six ledger lines below the bass clef.

Although disputed by some, the ledger books of Takeda clearly show that Ueshiba spent a great deal of time training in Daitō-ryū between 1915 and 1937.

There is currently a memorial ledger stone in the choir of the Cathedral, as well as a stone plaque on the bridge where his remains were allegedly thrown into the Soar.

All the instruments were given an initial written range from the B below the treble staff to the F, one space above the three ledger lines above staff, giving each saxophone a range of two and a half octaves.

The compound word " spread-sheet " came to mean the format used to present book-keeping ledgers — with columns for categories of expenditures across the top, invoices listed down the left margin, and the amount of each payment in the cell where its row and column intersect — which were, traditionally, a " spread " across facing pages of a bound ledger ( book for keeping accounting records ) or on oversized sheets of paper ruled into rows and columns in that format and approximately twice as wide as ordinary paper.

In accounting, it refers to documentation of detailed transactions supporting summary ledger entries.