ledger balancing - перевод на греческий
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ledger balancing - перевод на греческий

Subsidiary ledger; Sub-ledger

ledger balancing      
ισολογισμός καθολικού
general ledger         
CENTRAL REPOSITORY FOR ACCOUNTING DATA
Nominal ledger; General Ledger; General ledgers; Generalledger; Nominal ledgers
γενικό καθολικό
ισολογισμός καθολικού      
ledger balancing

Определение

balanced tree
<algorithm> An optimisation of a tree which aims to keep equal numbers of items on each subtree of each node so as to minimise the maximum path from the root to any leaf node. As items are inserted and deleted, the tree is restructured to keep the nodes balanced and the search paths uniform. Such an algorithm is appropriate where the overheads of the reorganisation on update are outweighed by the benefits of faster search. A B-tree is a kind of balanced tree that can have more than two subtrees at each node (i.e. one that is not restricted to being a binary tree). (2000-01-10)

Википедия

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.