cash journal - определение. Что такое cash journal
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Что (кто) такое cash journal - определение

BOOK REGISTERING ECONOMIC TRANSACTIONS
📒; Ledgers
  • Ledger from 1828
  • Macon-Knoxville Store Ledger, 1825-1831

ledger         
¦ noun
1. a book or other collection of financial accounts.
2. a flat stone slab covering a grave.
3. a horizontal scaffolding pole, parallel to the face of the building.
4. a weight used on a fishing line to anchor the bait in a particular place.
¦ verb fish using a ledger.
Origin
ME legger, ligger (denoting a large bible or breviary), prob. from vars of lay1 and lie1, influenced by Du. legger and ligger.
ledger         
(ledgers)
A ledger is a book in which a company or organization writes down the amounts of money it spends and receives. (BUSINESS)
N-COUNT
Ledger         
·noun A large flat stone, ·esp. one laid over a tomb.
II. Ledger ·noun A horizontal piece of timber secured to the uprights and supporting floor timbers, a staircase, scaffolding, or the like. It differs from an intertie in being intended to carry weight.
III. Ledger ·noun 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., are placed under appropriate heads.

Википедия

Ledger

A ledger is a book or collection of accounts in which account transactions are recorded. Each account has an opening or carry-forward balance, and would record each transaction as either a debit or credit in separate columns, and the ending or closing balance.