- General Ledger (GL) account
- Глоссарий компании Сахалин Энерджи: Счёт @учёта
Универсальный англо-русский словарь. Академик.ру. 2011.
General Ledger (GL) account
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General ledger — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
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
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
general ledger — GL A series of *accounts used as the foundation for preparation of *financial statements. The general ledger contains accounts for *assets, liabilities, *equity, *revenue, and *expenditure, and the accounts are traditionally analyzed into a… … Auditor's dictionary
general ledger — An accounting term used to describe the book or other instrument which summarizes an entity s financial accounts. The general ledger is the source from which the entity s trial balance and financial statements are prepared. The general ledger… … Black's law dictionary
general ledger — An accounting term used to describe the book or other instrument which summarizes an entity s financial accounts. The general ledger is the source from which the entity s trial balance and financial statements are prepared. The general ledger… … Black's law dictionary
Oracle General Ledger — The Oracle General Ledger module within Oracle Financials is an integrated part of the ERP package of Oracle applications. It is a financial management solution within E business suite for entering and reporting on the financial data of large… … Wikipedia
account identifier code — (AIC) A three digit code that assigns financial transactions to the proper account on the general ledger. Each AIC is assigned a corresponding general ledger … Glossary of postal terms
account book — noun a record in which commercial accounts are recorded they got a subpoena to examine our books • Syn: ↑ledger, ↑leger, ↑book of account, ↑book • Hypernyms: ↑record • Hyponyms … Useful english dictionary
Ledger — A ledger or lieger (from the English dialect forms liggen or leggen , to lie or lay; in sense adapted from the Dutch substantive logger ), is the principal book for recording transactions. Originally, the term referred to a large volume of… … Wikipedia
