debtors ledger control account - translation to English
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debtors ledger control account - translation to English

Subsidiary ledger; Sub-ledger

debtors ledger control account      

бухгалтерский учет

контрольный счет дебиторов (контрольный (синтетический) счет главной книги, на котором регистрируются сводные данные индивидуальных (аналитических) счетов дебиторов)

синоним

sales ledger control account; total debtors account

control account         
ACCOUNT IN THE GENERAL LEDGER FOR WHICH A CORRESPONDING SUBSIDIARY LEDGER HAS BEEN CREATED, ALLOWING FOR TRACKING TRANSACTIONS WITHIN THE CONTROLLING ACCOUNT IN MORE DETAIL
Control Account; Control account

бухгалтерский учет

синтетический [контрольный] счет (на котором учитываются суммированные данные с индивидуальных (аналитических) счетов; сальдо по данному счету должно совпадать с суммой остатков по соответствующим вспомогательным (аналитическим) счетам)

синоним

controlling account

антоним

subsidiary account

Смотрите также

debtors ledger control account; creditors ledger control account; cost ledger control account; stock control account; account; general ledger

controlling account         
ACCOUNT IN THE GENERAL LEDGER FOR WHICH A CORRESPONDING SUBSIDIARY LEDGER HAS BEEN CREATED, ALLOWING FOR TRACKING TRANSACTIONS WITHIN THE CONTROLLING ACCOUNT IN MORE DETAIL
Control Account; Control account

Смотрите также

control account

Definition

АРУЗ
(аруд) (араб.), система метрического стихосложения, возникшая в классической арабской поэзии и распространенная (вплоть до 20 в.) в ряде стран Ближнего и Ср. Востока. Ритмообразующий элемент стиха в арузе - варьирующееся чередование долгих и кратких слогов.

Wikipedia

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.

What is the Russian for debtors ledger control account? Translation of &#39debtors ledger control ac