Interestingly, most accountants of my acquaintance have a fine sense of humor. So for them the etymologic journey of Ledgers and Legerdemain would seem funny. But I'm sure none of them allow any funny stuff into the columns of their accounts.
When you think of a ledger, at least in the days before computers, you probably have an image of a big, heavy, dusty book sitting on a special table. And right you would be. The word comes from "leggen" one of those typical Old English/Germanic/Dutch/Friesian words that cluttered up the Middle Ages. It means essentially "to lie". Oh, not in a dishonest way, just something that sits in one place. Like a big ol' book. It is preserved in modern German in the verb "liegen", or the adjective "gelegen", meaning roughly, "It sits over there".
So there you have it. Two words that sound similar but one means a heavy book and the other light fingers!
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