liability ledger - ορισμός. Τι είναι το liability ledger
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Τι (ποιος) είναι liability ledger - ορισμός

Subsidiary ledger; Sub-ledger

Distributed ledger         
STORE OF DIGITAL DATA SPREAD ACROSS MULTIPLE SITES AND SYNCHRONIZED VIA A CONSENSUS ALGORITHM
Distributed Ledger; Shared ledger; Distributed ledger technology; Distributed Ledger Technology
A distributed ledger (also called a shared ledger or distributed ledger technology or DLT) is the consensus of replicated, shared, and synchronized digital data that is geographically spread (distributed) across many sites, countries, or institutions. In contrast to a centralized database, a distributed ledger does not require a central administrator, and consequently does not have a single (central) point-of-failure.
The Gaffney Ledger         
NEWSPAPER PUBLISHED IN GAFFNEY, SOUTH CAROLINA
Gaffney Ledger
The Gaffney Ledger is a tri-weekly newspaper in Gaffney, South Carolina. It was founded in 1896 under the name The Ledger, and assumed its current name in 1907.
Liable         
LEGAL OBLIGATION FOR ANY DAMAGE, ENFORCEABLE BY EITHER CIVIL LAW OR CRIMINAL LAW
Liable; Manufacturer's Liability; Civil liability; Criminal liability; Personal liability; Legal liabilities; Liability lawsuit; Liability (law)
·vt Bound or obliged in law or equity; responsible; answerable; as, the surety is liable for the debt of his principal.
II. Liable ·vt Exposed to a certain contingency or casualty, more or less probable;
- with to and an infinitive or noun; as, liable to slip; liable to accident.

Βικιπαίδεια

Subledger

The subledger, or subsidiary ledger, provides details behind entries in 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. This corresponding line item in the general ledger is referred to as the controlling account. The subsidiary ledger balance is compared with its controlling account balance as part of the process of preparing a trial balance.

As part of an audit, a method of testing balances may include tracing individual acquisitions to the subsidiary ledger for amounts and descriptions. The objective of this test is to determine that the current-year acquisitions schedule agrees with related subledger amounts, and the total agrees with the general ledger.