purchases ledger control account


purchases ledger control account
синтетический (контрольный) счет расчетов по покупкам

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • purchases ledger control account — See: creditors ledger control account …   Accounting dictionary

  • creditors' ledger control account — purchases ledger control account The nominal (or general) ledger control account recording the totals of the entries made to the individual creditors ledgers from the purchases journal and the cash payments journal. The total on the creditors… …   Accounting dictionary

  • account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …   Financial and business terms

  • creditors' ledger — bought ledger; = purchases ledger A memorandum ledger account in which individual creditors accounts are recorded; it is additional to the nominal ledger and forms part of the internal control system. In each individual creditor s account there… …   Accounting dictionary

  • Specialized 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… …   Wikipedia

  • Inventory valuation — INVENTORIES AND FINANCIAL STATEMENTS Inventories are usually the largest current asset of a business, and proper measurement of them is necessary to assure accurate financial statements. If inventory is not properly measured, expenses and… …   Wikipedia

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  • bookkeeping — bookkeeper, n. /book kee ping/, n. the work or skill of keeping account books or systematic records of money transactions (distinguished from accounting). [1680 90; BOOK + KEEPING] * * * Recording of the money values of business transactions.… …   Universalium