- general-ledger entries
- Бухгалтерия и аудитсинтетический учетучет, использующий два основных счета для учета основных материалов и заработной платы
Англо-русский экономический словарь.
Англо-русский экономический словарь.
general ledger — A book or computer file where double entry accounting entries are recorded for a business. Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances Category: Business Cash Flow Problems & Bankruptcy Category: Business … Law dictionary
ledger — /lejsr/ A book of accounts, often referred to as a general ledger, in which a business records transactions; there being two parallel columns in each account, one for the debit entries, the other for the credits. Into this book are posted the… … Black's law dictionary
ledger — /lejsr/ A book of accounts, often referred to as a general ledger, in which a business records transactions; there being two parallel columns in each account, one for the debit entries, the other for the credits. Into this book are posted the… … Black's law dictionary
Unified Ledger Accounting — What is Unified Ledger Accounting?The concept of a Unified Ledger Accounting Application is often new to people who have used traditional Modular Accounting Systems, though the idea is very simple. Traditional modular systems have separate… … Wikipedia
Asset Ledger — The part of a company s accounting records that detail the journal entries relating only to the asset side of the balance sheet. Asset ledgers will have many subaccounts, and the larger the company, the more numerous and complex the… … Investment dictionary
debtors' ledger control account — sales ledger control account A nominal ledger (or general ledger) control account that records the totals of entries made to the individual debtors ledgers from the sales day book and the cash receipts journal. The total on the debtors ledger… … Accounting dictionary
creditors' ledger control account — purchases ledger control account The nominal (or general) ledger control account recording the totals of the entries made to the individual creditors ledgers from the purchases journal and the cash payments journal. The total on the creditors… … Accounting dictionary
Account Reconcilement — The process of confirming that two separate records of transactions in an account are equal. This can happen internally with a bank or broker, such as between general ledger entries and individual account records. Reconcilement also occurs when a … Investment dictionary
Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… … Wikipedia
Bookkeeping — is the recording of financial transactions. Transactions include sales, purchases, income, receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with… … Wikipedia
T account — The term T account, derived from the distinctive T shape, is frequently used when discussing or analyzing accounting or business transactions. T accounts are used to represent general ledger accounts.Typically one or more Ts are drawn on a white… … Wikipedia