- control ledger
- книга контрольных счетов; общая бухгалтерская книга
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
control account — ➔ account * * * control account UK US noun [C] (also controlling account, also adjustment account) ACCOUNTING ► a main record that shows the total amounts of all the accounts listed in a subsidiary ledger (= detailed records from several… … Financial and business terms
control accounts — Accounts in which the balances are designed to equal the aggregate of the balances on a substantial number of subsidiary accounts. Examples are the sales ledger control account (or total debtors account), in which the balance equals the aggregate … Accounting dictionary
control accounts — Accounts in which the balances are designed to equal the aggregate of the balances on a substantial number of subsidiary accounts. Examples are the sales ledger control account (or total debtors account), in which the balance equals the aggregate … Big dictionary of business and management
control account — noun an account that shows totals of amounts entered in a subsidiary ledger • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting • Part Holonyms: ↑general ledger … Useful english dictionary
control account — A *general ledger account used to record and monitor the accuracy of amounts transferred from *subsidiary ledgers … Auditor's 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
Heath Ledger — Ledger at the 2006 Berlin International Film Festival … Wikipedia
Heath Ledger — Nombre real Heath Andrew Ledger … Wikipedia Español
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
creditors' ledger — bought ledger; = purchases ledger A memorandum ledger account in which individual creditors accounts are recorded; it is additional to the nominal ledger and forms part of the internal control system. In each individual creditor s account there… … Accounting dictionary