purchase ledger control account

См. также в других словарях:

• 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

• 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

• Purchase requisition — As part of an organization s internal financial controls, the accounting department may institute a purchase requisition process to help manage requests for purchases. Requests for the creation of purchase of goods and services are documented and …   Wikipedia

• 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

• КОНТРОЛЬНЫЙ СЧЕТ РЕГИСТРА ПОСТАВЩИКОВ — (purchase ledger control account) Счет в номинальной бухгалтерской книге (nominal ledger), куда из журнала учета закупок (purchase day book) регулярно переносятся суммарные данные о закупках. С соблюдением данной процедуры сальдо контрольного… …   Словарь бизнес-терминов

• 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

• Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… …   Wikipedia

• Microsoft Dynamics GP — is a mid market business accounting software or ERP Software package marketed in North and South America, UK and Ireland, the Middle East, Singapore, Australia and New Zealand. It is used in many additional countries with partner supported… …   Wikipedia