debtors ledger
11personal ledger — A ledger containing personal accounts, for example the debtors ledger and the creditors ledger …
12sales ledger — See: debtors ledger …
13sales ledger control account — See: debtors ledger control account …
14sold ledger — See: debtors ledger …
15nominal ledger — /ˌnɒmɪn(ə)l ledʒə/ noun a book which records a company’s transactions in the various accounts (normally, all accounts except those relating to debtors, creditors and cash, which are kept in separate ledgers) …
16Double-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… …
17day 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 …
18day 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 …
19returns inwards book — sales returns book The book of prime entry used to record any returns of goods sold. Returns are posted to the individual debtor s account in the debtors ledger and the total returns are posted to the debtors ledger control account and returns… …
20Debtor finance — is a generic description of a funding process, based on the value of a business accounts receivable ledger. Debtor finance is also marketed as invoice discounting, factoring, cashflow finance, asset finance, invoice finance and working capital… …
