Otel muhasebesinde krediye atılan harcamaların takip edildiği modül. City ledger müşterilerin harcamalarını hafiye gibi takip eden bir nevi kredi takip sistemidir
Limited version of LDEO-FAS Allows the LDEO community, upon specific approval to view and/or print specific accounts which they are responsible for See ledger for more information
(p 554) A specialized accounting book in which information from accounting journals is accumulated into specific categories and posted so that managers can find all the information about one account in the same place
The wood or metal members attached to a beam, studding, or wall used to support joist or rafter ends
A group of accounts in which are recorded the financial transactions of a governmental unit or other organization A ledger is a summary of transactions according to the accounts affected
(A) A book laid up in the counting-house, and containing the debits and credits of the merchant or tradesman, arranged under heads (Dutch legen, to lay, whence legger )
A manner of maintaining a back-score, which is a summary sheet on which the results of each rubber are credited to the winners and debited against the losers, in rubber bridge or in Chicago
A strip attached to vertical framing or structural members to support joists or other horizontal framing Similar to a ribbon strip
An aggregation of like accounts (e g , General Fund Support) The leading digit of the account number is the ledger indicator: 0 designates General Ledger, 1-7 designates a Subsidiary Ledger
Summations of journal entries, by category, that show the effects of transactions on the balance in each account
A book in which a summary of accounts is laid up or preserved; the final book of record in business transactions, in which all debits and credits from the journal, etc
A book of accounts in which data from transactions recorded in journals are posted and thereby classified and summarized
The book of accounts into which the summary from the journals are entered Also, a ledger account is an individual account that shows all the debits and credits and the ending balance at the end of an accounting period For example, the ledger account for cash in bank will show a debit for the summary of all deposits from the cash receipts journal and a credit for all expenditures from the cash disbursements journal The resulting balance in the cash in bank ledger account will be reconciled to the balance on the bank statement
An accounting book of final entry where transactions are listed in separate accounts
Any book of accounts containing the summaries of debit and credit entries A collective grouping of accounts The group of accounts used by an enterprise
A ledger is a book in which a company or organization writes down the amounts of money it spends and receives. a book in which a business, bank etc records how much money it receives and spends (Perhaps from legge, an early form of LAY)
a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
A collection of account records for an organization FRS contains two ledgers: the general ledger (balance sheet) and the subsidiary ledger (revenue and expense) All accounts beginning with zero are general ledger accounts Accounts beginning with numbers one through nine are subsidiary ledger accounts
A board attached to a wall to provide support for attaching other structural elements (such as deck joists or roof rafters) to the building
a record in which commercial accounts are recorded; "they got a subpoena to examine our books
A group of accounts in which are recorded the financial transactions of a governmental unit or other organization (See also General ledger and Appropriation ledger )
A musical notation to inscribe notes outside the lines and spaces of the regular musical staffs; a line slightly longer than the note is drawn parallel to the staff, above or below, spaced at the same distances as the notes within the staff
An account balance that is the result of the total debit and credit activity as of a specific date and time There is no indication of funds availability or usability
The balance in an account at the beginning of each day, also known as the current balance; includes all deposits and withdrawals that were posted from the previous night, whether or not funds have been collected See also, collected balance
The balance in your account that consists of all deposits, plus interest credited to the account, minus all withdrawals and other debits to the account at the close of the Business Day
n. Music A short line placed above or below a staff to accommodate notes higher or lower than the range of the staff. a line on which you write musical notes that are too high or low to be shown on a stave
The central accounting record of a company or organization consisting of the accounts that support the value items shown in the major financial statements
In hotel accounting, the city ledger is the collection of accounts belonging to non-registered guests. This is distinct from the transient ledger (or front-office ledger, or guest ledger), which is the collection of accounts receivable for guests who are currently registered
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
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
The subledger, or subsidiary ledger, is a subset of the general ledger used in accounting. The subledger shows detail for part of the accounting records such as property and equipment, prepaid expenses, etc. The detail would include such items as date the item was purchased or expense incurred, a description of the item, the original balance, and the net book value. The total of the subledger would match the line item amount on the general ledger
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
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 ledger comprising all asset, liability, proprietorship, revenue, and expense accounts, in the form of detailed, summary, or controlling accounts or a mixture of these
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
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 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
Contains accounts for the reconciliation account They give more details on the postings made to the reconciliation account in the G/L Example: the subsidiary ledger for accounts payable contains all the amounts owing by vendors, while the reconciliation account contains only the total for all vendors
A group of subsidiary accounts the sum of the balances of which is equal to the balance of the related control account in the general ledger For example, the general ledger contains a control account for "Appropriations" (i e , the approved budget) while the subsidiary ledger contains the detail of subsidiary accounts where the appropriations are allotted and allocated For this reason, the subsidiary ledger that records the approved budget appropriations is sometimes referred to as the "allotment ledger" or the "allotment-expenditure ledger "
The section of the system in which all the revenue and expenditure accounts are maintained All SL accounts have a leading digit (legder number) of 1-7 Most departments use Subsidiary Ledger information rather than General Ledger information
A group of accounts that support the total shown in the general ledger of accounts For example, the individual customer accounts receivable ledger cards (possibly hundreds of cards) form the subsidiary ledger The total of these cards is the amount presented in the general ledger balance This one-line total is what you see on the balance sheet as accounts receivable Subsidiary ledgers are the details of the totals presented on the financial statements
This ledger form will summarize a single general ledger account (for example, a typical subsidiary ledger for any accounts payable would contain only accounts for vendors from whom items are purchased or bought on account [i e individual subsidiary ledger meaning one ledger for accounts payable, accounts receivable ])