debtors ledger
21БУХГАЛТЕРСКАЯ 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:… …
22personal 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 …
23balance off — The practice of totalling the debit and credit sides of an account and inserting a balance to make them equal at the end of a financial accounting period. For example, on the debtors ledger control account amounts owed will be debited, amounts… …
24debit entry — An entry made in double entry book keeping on the left hand side of an account. It records either an increase in an asset or expense or a decrease in a liability, revenue, or equity item. For example, cash paid into the bank from a debtor will… …
25Specialized journals — Journals are a simple system of recording transactions. Journals are also easy to maintain and control. They record transactions over a specified time in DATE ORDER. They reduce the number of entries that need to be made into the ledger, they… …
26control 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 …
27control 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 …
28Factoring (finance) — This article is about finance. For other uses, see Factor (disambiguation). Corporate finance …
29Chart of accounts — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
30Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
