creditors ledger control account


creditors ledger control account
синтетический (контрольный) счет учета расчетов с кредиторами

входит в Главную книгу (general ledger). Его итог равен сумме сальдо по индивидуальным счетам кредиторов, отраженным в аналитическом журнале учета кредиторов (creditors ledger). Также purchase ledger control account


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • 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

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

  • 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

  • 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

  • creditors — Those to whom an organization or an individual owes money, for example unpaid suppliers of raw materials. The balance on the creditors ledger control account is included in the balance sheet: creditors whose payments are due in less than one year …   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

  • Heath Ledger — Ledger at the 2006 Berlin International Film Festival …   Wikipedia

  • 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

  • returns outwards book — The book of prime entry used to record any returns to suppliers of goods purchased. Returns are posted to the individual creditor s accounts in the creditors ledger and the total returns are posted to the creditors ledger control account and… …   Accounting dictionary