creditors ledger
21Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… …
22day book — A specialized book of prime entry recording specific transactions. For example, the sales day book records invoices for sales, the purchase day book records invoices received from suppliers. Day book entries are transferred to memorandum ledgers …
23day book — A specialized book of prime entry recording specific transactions. For example, the sales day book records invoices for sales, the purchase day book records invoices received from suppliers. Day book entries are transferred to memorandum ledgers …
24returns outwards book — The book of prime entry used to record any returns to suppliers of goods purchased. Returns are posted to the individual creditor s accounts in the creditors ledger and the total returns are posted to the creditors ledger control account and… …
25БУХГАЛТЕРСКАЯ КНИГА/ КНИГА ЗАПИСЕЙ/ГРОССБУХ — (ledger) Подборка однородных счетов (accounts). Традиционно это была большая книга с отдельной страницей для каждого счета. Сейчас бухгалтерская книга может представлять собой картотеку или данные, внесенные в компьютер. Наиболее распространены:… …
26personal account — 1) An account in a ledger that bears the name of an individual or of an organization; it records the state of indebtedness of the named person to the organization keeping the account or vice versa. Personal accounts are normally kept in the sales …
27Debits and credits — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
28US Airways Group — Infobox Company company name = US Airways Group Inc. company company type = Public (NASDAQ|LCC) company slogan = Fly with US. foundation = 1939 location = Tempe, Arizona, USA key people = Doug Parker (CEO) Derek Kerr (CFO) Scott Kirby (President) …
29control 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 …
30control 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 …
