debtors ledger
41Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
42interest receivable account — A ledger account that is credited with interest receivable (double entry to debtors until received and then to the bank). It is credited to the profit and loss account for the period …
43memorandum entry — An entry in a ledger that does not form part of the double entry book keeping system. For example, individual debtors ledgers are memorandum ledgers …
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