set of accounts

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• set-off — index counterclaim, drawback Burton s Legal Thesaurus. William C. Burton. 2006 set off …   Law dictionary

• accounts — A category of personal property defined by Article 9 of the UCC. Under the pre 2000 version of Article 9, an account is a right to receive payment for goods sold or leased, or for services rendered, where these rights are not evidenced by an… …   Financial and business terms

• set-off — An agreement between the parties involved to set off one debt against another or one loss against a gain. A banker is empowered to set off a credit balance on one account against a debit balance on another if the accounts are in the same name and …   Accounting dictionary

• set-off — An agreement between the parties involved to set off one debt against another or one loss against a gain. A banker is empowered to set off a credit balance on one account against a debit balance on another if the accounts are in the same name and …   Big dictionary of business and management

• set theory — the branch of mathematics that deals with relations between sets. [1940 45] * * * Branch of mathematics that deals with the properties of sets. It is most valuable as applied to other areas of mathematics, which borrow from and adapt its… …   Universalium

• Accounts Committee — The Accounts Committee of each Parish in Jersey is responsible for ensuring that appropriate accounting methodologies are employed in the preparation of the annual Constable s accounts in order that the Parish Assembly can rely on the information …   Wikipedia

• consolidated accounts — accounts used in relation to the activities of a group of companies to the effect that duplications in items are eliminated so that the combined figures do not show more assets and equity than actually exist. Collins dictionary of law. W. J.… …   Law dictionary

• consolidated accounts — ➔ account1 * * * consolidated accounts UK US noun [plural] ► ACCOUNTING a set of accounts that combines the financial results of a group of companies, rather than showing the results of each company separately: »At that time medium sized groups… …   Financial and business terms

• columnar accounts — Accounts set out in several columns; it is common to present a trial balance in this way. By adding across the columns adjustments are automatically fed into the financial statements …   Accounting dictionary

• mutual accounts — Accounts comprising mutual credits between the parties; or an existing credit on one side which constitutes a ground for credit on the other, or where there is an understanding that mutual debts shall be a satisfaction or set off pro tanto… …   Black's law dictionary

• mutual accounts — Accounts comprising mutual credits between the parties; or an existing credit on one side which constitutes a ground for credit on the other, or where there is an understanding that mutual debts shall be a satisfaction or set off pro tanto… …   Black's law dictionary