purchase ledger

purchase ledger
журнал учета расчетов по покупкам

Специализированный англо-русский словарь бухгалтерских терминов. .

См. также в других словарях:

  • purchase ledger — ➔ ledger * * * purchase ledger UK US noun [C] (UK ACCOUNTING ► the part of a company s accounts that shows money it owes for goods and services that it has bought in a particular period: »By recording payments you have made in the purchase ledger …   Financial and business terms

  • Purchase ledger — A purchase ledger in accountancy contains the personal accounts of suppliers from whom the business has bought on credit. (The creditors.) It records information such as invoices received, credit notes received and payments sent.The purchase… …   Wikipedia

  • purchase ledger — creditors ledger The ledger in which the personal accounts of an organization s suppliers are recorded. The total of the balances in this ledger represents the organization s trade creditors …   Big dictionary of business and management

  • purchase ledger — / pɜ:tʃɪs ˌledʒə/ noun a book in which expenditure is noted …   Marketing dictionary in english

  • purchase ledger — / pɜ:tʃɪs ˌledʒə/ noun a book in which expenditure is noted …   Dictionary of banking and finance

  • purchase ledger control account — An account in the nominal ledger to which the totals of the entries in the purchase day book are posted at regular intervals. With this procedure the balance on the purchase ledger control account should, at any time, equal the aggregate of the… …   Big dictionary of business and management

  • 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 — Synonyms and related words: Domesday Book, account, account book, accounts payable ledger, accounts receivable ledger, address book, adversaria, album, annual, appointment calendar, appointment schedule, balance sheet, bank ledger, bankbook, bill …   Moby Thesaurus

  • 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… …   Big dictionary of business and management

  • Purchase requisition — As part of an organization s internal financial controls, the accounting department may institute a purchase requisition process to help manage requests for purchases. Requests for the creation of purchase of goods and services are documented and …   Wikipedia


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