general ledger

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İngilizce - İngilizce

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The central accounting record of a company or organization consisting of the accounts that support the value items shown in the major financial statements

The general ledger, sometimes known as the nominal ledger as named originally by Phil Smith, is the main accounting record of a business which uses double-entry bookkeeping. It will usually include accounts for such items as current assets, fixed assets, liabilities, revenue and expense items, gains and losses

A ledger containing the financial statement accounts

A ledger containing accounts in which all transactions of a business enterprise are classified in detail or in summary form

  A record containing the accounts needed to reflect the financial position and the results of operations of a county In double-entry bookkeeping, the debits and credits in the general ledger are equal (i e , the debit balances equal the credit balances)

A book, file, or other device which contains the accounts needed to reflect, in summary and in detail, the financial position and the results of financial operations of the governmental unit

A self-balancing set of accounts which includes accounts for assets, liabilities, revenue, and expenses The G/L permits the assimilation of information from all areas of the University, and is used to produce financial statements at all levels, up to/including the University level See G/L account

A general listing of all accounting transactions including accounts payable/accounts receivable, payroll, fixed assets, etc

A ledger which displays all the financial statement accounts of a business

Collection of all ASSET, LIABILITY, owners EQUITY, REVENUE, and expense accounts

The section of the system in which all the balance sheet accounts together with other summaries for the entire institution are maintained All transactions affecting revenue and expenditure accounts are automatically reflected in each fund's balance sheet as Fund Balance Assets = Liabilities + Fund Balance All GL accounts have a unique ledger number that starts with zero (0) Most departments do not need General Ledger information

A record of all transactions in double-entry bookkeeping format When securities are bought in cash, TaraFolioTM debits securities and credits cash When securities are sold, the opposite is true These records are used to create the Income Statement, Balance Sheet, and Statement of Cash Flows for each portfolio account

A book or file of final entry summarizing all of a company's financial transactions, through offsetting debit and credit accounts

A ledger comprising all asset, liability, proprietorship, revenue, and expense accounts, in the form of detailed, summary, or controlling accounts or a mixture of these

is the accounting records that show all the financial statement accounts of a business

A book of final entry summarizing all of a company's financial transactions, through offsetting debit and credit accounts

The general ledger (Ledger 0) identifies the assets, liabilities and fund balance position of the operation

Accounting records that show all the financial statement accounts of a business

The formal documentation that lists all the transactions of a company

A book, file, or other device in which accounts are kept to the degree of detail necessary to summarize the financial transactions of the community college system   General ledger accounts may be kept for any group of items of receipts or expenditures

Record of a business's accounts top

Accountint records that show all the financial statement accounts of a business

The set of financial accounts used to accumulate the results of transaction processing, create budgets, generate financial statements and provide source financial data for reporting purposes

the General Ledger provides the structures departments use for recording income and expenses, The basic building block of the General Ledger is the chart of accounts-the data the system needs to capture on any given transaction

the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)

The General Ledger provides the structures departments use for recording income and expenses The basic building block of the General Ledger is the chart of accounts--the data the system needs to capture on any given transaction

The result of recording the summary of financial information from journals (books of original entry) The individual account balances from which financial statements are prepared Examples of general ledger accounts: cash in bank, furniture and equipment, bank loan, and owner's equity Figures on financial statements can be traced to a ledger account and from there to a journal and finally to the original documents

(GL) A book in which monetary transactions of a business are posted (in the form of debits and credits) from a journal It is the final record from which financial statements are prepared The general ledger accounts are often the control accounts which report totals of details included in subsidiary ledgers

gl

İlgili Terimler

general ledgers

plural form of general ledger

Heceleme

gen·er·al ledg·er

Türkçe nasıl söylenir

cenrıl lecır

Eş anlamlılar

nominal ledger

Telaffuz

/ˈʤenrəl ˈleʤər/ /ˈʤɛnrəl ˈlɛʤɜr/

Etimoloji

[ 'jen-r&l, 'je-n&- ] (adjective.) 14th century. Middle English, from Middle French, from Latin generalis, from gener-, genus kind, class; more at KIN.