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1 accounting journal entry
"A record of original entry in an accounting system that records a date, one or more accounts, and the monetary value to be debited or credited to each account." -
2 interunit accounting
An accounting process where due-to and due-from account entries are automatically created to ensure that an accounting entry is balanced for one or more specified financial dimensions in a legal entity. -
3 journal entry
A record of the financial consequence an accounting event. -
4 offset transaction
An accounting entry that balances a debit with a credit or a credit with a debit. -
5 prior period adjustment
An accounting journal entry entered in a current fiscal period that corrects an error in accounting for an economic event that occurred in a fiscal period that is currently closed. -
6 organizational unit
"A type of entry that is used specifically for storing information on a section of an organization. It can represent a department or a group of people, for example, ou = Accounting Dept." -
7 offset account
"In double-entry accounting, the account used to balance a transaction so that debits equal credits."
См. также в других словарях:
accounting entry — noun a written record of a commercial transaction • Syn: ↑entry, ↑ledger entry • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting • Hyponyms: ↑adjusting entry … Useful english dictionary
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