- Subsidiary Ledgers
- Общая лексика: Вспомогательные книги
Универсальный англо-русский словарь. Академик.ру. 2011.
Универсальный англо-русский словарь. Академик.ру. 2011.
subsidiary ledger — A group of *accounts used to support a main *general ledger account. Typically, *transaction intensive accounts like *accounts receivable, *accounts payable, and *petty cash expenses are recorded in subsidiary ledgers, the totals of which are… … Auditor's dictionary
NewViews — Accounting Software Developer(s) Q.W.Page Associates Inc. Stable release 2.21.1 (current release) / October 28, 2011 Operating system M … Wikipedia
General ledger — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Controlling account — In accounting, the controlling account (UK: control account; also known as adjustment account[1]) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking… … Wikipedia
control account — a general account showing totals of transactions with detailed figures appearing in subsidiary ledgers. Also called controlling account. * * * … Universalium
control account — A *general ledger account used to record and monitor the accuracy of amounts transferred from *subsidiary ledgers … Auditor's 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
bookkeeping — bookkeeper, n. /book kee ping/, n. the work or skill of keeping account books or systematic records of money transactions (distinguished from accounting). [1680 90; BOOK + KEEPING] * * * Recording of the money values of business transactions.… … Universalium
ECONOMIC HISTORY — This article is arranged according to the following outline: first temple period exile and restoration second temple period talmudic era muslim middle ages medieval christendom economic doctrines early modern period sephardim and ashkenazim… … Encyclopedia of Judaism
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
RCA Records — Infobox record label name = RCA Records RCA Victor parent = Sony Music Entertainment founded = 1901 founder = Emile Berliner Eldridge R. Johnson distributor = RCA Music Group RCA Victor Group RCA Label Group (UK) genre = Various country =… … Wikipedia