account in the subsidiary ledger

account in the subsidiary ledger
бухгалтерский счет вспомогательной бухгалтерии

English-Russian IT glossary. 2014.

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  • subsidiary ledger — noun details of an account supporting the amount stated in the general ledger • Hypernyms: ↑ledger, ↑leger, ↑account book, ↑book of account, ↑book * * * noun : a ledger which is supplementary to a controlling account in a general ledger and in… …   Useful english dictionary

  • 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

  • subsidiary ledger — (in accounting) a ledger containing a group of detailed and related accounts the total of which is summarized in the control account. * * * …   Universalium

  • Accounts Receivable Subsidiary Ledger — An accounting ledger that shows the transaction and payment history separately for each customer to whom the business extends credit. The balance in each customer account is periodically reconciled with the accounts receivable balance in the… …   Investment dictionary

  • The Philadelphia Inquirer — Infobox Newspaper name = caption = The paper s January 9, 2008 front page type = Daily newspaper format = Broadsheet foundation = June 1, 1829 (as The Pennsylvania Inquirer ) price = USD 0.75 Monday Saturday USD 1.50 Sunday owners = Philadelphia… …   Wikipedia

  • The Courier-Journal — The July 27, 2005 front page of The Courier Journal Type Daily newspaper …   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

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

  • 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

  • cost ledger — noun ledger showing the accumulated costs classified in various ways • Hypernyms: ↑ledger, ↑leger, ↑account book, ↑book of account, ↑book * * * noun : one of the books of account in a cost system to which entries are posted from books of original …   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