nominal ledger


nominal ledger
книга номинальных (операционных) счетов

учетный регистр в Великобритании, содержащий только так называемые временные счета (nominal/temporary accounts). На практике этот термин часто используется как синоним термина general ledger - Главная книга, в которой находятся и постоянные счета (real/permanent accounts)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • nominal ledger — ➔ ledger * * * nominal ledger UK US noun [C] ► ACCOUNTING, FINANCE GENERAL LEDGER(Cf. ↑general ledger) → Compare PURCHASE LEDGER( …   Financial and business terms

  • nominal ledger — general ledger The ledger containing the nominal accounts and real accounts necessary to prepare the accounts of an organization. This ledger is distinguished from the personal ledgers, such as the debtors ledger and creditors ledger, which… …   Accounting dictionary

  • nominal ledger — The ledger containing the nominal accounts and real accounts necessary to prepare the accounts of an organization. This ledger is distinguished from the personal ledgers, such as the sales and purchase ledgers, which contain the accounts of… …   Big dictionary of business and management

  • nominal ledger — noun a) A general ledger b) A ledger that is not a personal ledger or a real ledger, for example, a revenue or expense ledger …   Wiktionary

  • nominal ledger — A rather archaic British term for *general ledger …   Auditor's dictionary

  • nominal 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) …   Marketing dictionary in english

  • nominal ledger — /ˌnɒmɪn(ə)l ledʒə/ noun a book which records a company’s transactions in the various accounts …   Dictionary of banking and finance

  • nominal ledger — …   Useful english dictionary

  • ledger — led‧ger [ˈledʒə ǁ ər] noun [countable usually plural] ACCOUNTING one of the books or computer records showing the totals of items shown separately in the Books Of First Entry or day book S; = BOOK OF FINAL ENTRY: • Gone are the days of ledgers… …   Financial and business terms

  • Ledger — A ledger or lieger (from the English dialect forms liggen or leggen , to lie or lay; in sense adapted from the Dutch substantive logger ), is the principal book for recording transactions. Originally, the term referred to a large volume of… …   Wikipedia

  • ledger — A collection of accounts of a similar type. Traditionally, a ledger was a large book with separate pages for each account; in modern systems they will usually consist of computer records. The most common ledgers are the nominal ledger containing… …   Accounting dictionary