Sales Ledger control account


Sales Ledger control account
синтетический (контрольный) счет расчетов по реализации

(см. debtors ledger control account - синтетический (контрольный) счет расчетов с дебиторами)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • sales ledger control account — See: debtors ledger control account …   Accounting dictionary

  • debtors' ledger control account — sales ledger control account A nominal ledger (or general ledger) control account that records the totals of entries made to the individual debtors ledgers from the sales day book and the cash receipts journal. The total on the debtors ledger… …   Accounting dictionary

  • control 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 …   Accounting dictionary

  • control 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 …   Big dictionary of business and management

  • 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

  • account — Synonyms and related words: a reckoning of, account current, account for, account of, account rendered, account stated, accounting, accounts, acquaintance, acta, adjudge, adjudicate, advantage, aggregate, allow, allow for, allowance, amount,… …   Moby Thesaurus

  • debtors' ledger — sales ledger; = sold ledger A memorandum ledger account in which individual debtors accounts are recorded. Each account records sales made (debit), payments received (credit), discounts given (credit), and returns inwards (credit). The total sum… …   Accounting dictionary

  • Unified Ledger Accounting — What is Unified Ledger Accounting?The concept of a Unified Ledger Accounting Application is often new to people who have used traditional Modular Accounting Systems, though the idea is very simple. Traditional modular systems have separate… …   Wikipedia

  • returns inwards book — sales returns book The book of prime entry used to record any returns of goods sold. Returns are posted to the individual debtor s account in the debtors ledger and the total returns are posted to the debtors ledger control account and returns… …   Accounting dictionary

  • day book — A specialized book of prime entry recording specific transactions. For example, the sales day book records invoices for sales, the purchase day book records invoices received from suppliers. Day book entries are transferred to memorandum ledgers …   Accounting dictionary

  • day book — A specialized book of prime entry recording specific transactions. For example, the sales day book records invoices for sales, the purchase day book records invoices received from suppliers. Day book entries are transferred to memorandum ledgers …   Big dictionary of business and management