credit ledger

credit ledger
кредитная книга

English-russian accounting dictionary. 2014.

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  • Credit Ticket — In accounting and bookkeeping, a credit ticket is a transaction that generates a credit in the general ledger. An example of a credit ticket would be a deposit in a bank account which would produce a credit on the general ledger. Credit tickets… …   Investment dictionary

  • credit entry — noun an accounting entry acknowledging income or capital items • Syn: ↑credit • Ant: ↑debit (for: ↑credit) • Derivationally related forms: ↑credit (for …   Useful english dictionary

  • ledger entry — noun a written record of a commercial transaction • Syn: ↑entry, ↑accounting entry • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting • Hyponyms: ↑adjusting …   Useful english dictionary

  • City ledger — In hotel accounting, the city ledger is the collection of accounts belonging to non registered guests. This is distinct from the transient ledger (or front office ledger, or guest ledger), which is the collection of accounts receivable for guests …   Wikipedia

  • General ledger — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • debtors' ledger — sales ledger; = sold ledger A memorandum ledger account in which individual debtors accounts are recorded. Each account records sales made (debit), payments received (credit), discounts given (credit), and returns inwards (credit). The total sum… …   Accounting dictionary

  • Purchase ledger — A purchase ledger in accountancy contains the personal accounts of suppliers from whom the business has bought on credit. (The creditors.) It records information such as invoices received, credit notes received and payments sent.The purchase… …   Wikipedia

  • 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

  • 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

  • general ledger — noun the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts) • Hypernyms: ↑ledger, ↑leger, ↑account book, ↑book of account, ↑book • Part Meronyms: ↑control… …   Useful english dictionary

  • Accounts Payable Subsidiary Ledger — An accounting ledger that shows the transaction history and amounts owed separately for each supplier from whom the business receives credit for purchases. The balance in the customer accounts is periodically reconciled with the accounts payable… …   Investment dictionary


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