nominal ledger accounts

nominal ledger accounts
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English-Macedonian dictionary. 2013.

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  • nominal ledger — general ledger The ledger containing the nominal accounts and real accounts necessary to prepare the accounts of an organization. This ledger is distinguished from the personal ledgers, such as the debtors ledger and creditors ledger, which… …   Accounting dictionary

  • nominal ledger — The ledger containing the nominal accounts and real accounts necessary to prepare the accounts of an organization. This ledger is distinguished from the personal ledgers, such as the sales and purchase ledgers, which contain the accounts of… …   Big dictionary of business and management

  • nominal ledger — /ˌnɒmɪn(ə)l ledʒə/ noun a book which records a company’s transactions in the various accounts (normally, all accounts except those relating to debtors, creditors and cash, which are kept in separate ledgers) …   Marketing dictionary in english

  • nominal ledger — /ˌnɒmɪn(ə)l ledʒə/ noun a book which records a company’s transactions in the various accounts …   Dictionary of banking and finance

  • ledger — led‧ger [ˈledʒə ǁ ər] noun [countable usually plural] ACCOUNTING one of the books or computer records showing the totals of items shown separately in the Books Of First Entry or day book S; = BOOK OF FINAL ENTRY: • Gone are the days of ledgers… …   Financial and business terms

  • ledger — A collection of accounts of a similar type. Traditionally, a ledger was a large book with separate pages for each account; in modern systems they will usually consist of computer records. The most common ledgers are the nominal ledger containing… …   Accounting dictionary

  • ledger — A collection of accounts of a similar type. Traditionally, a ledger was a large book with separate pages for each account; in modern systems they will usually consist of computer records. The most common ledgers are the nominal ledger containing… …   Big dictionary of business and management

  • nominal account — A ledger account that is not a personal account in that it bears the name of a concept, e.g. light and heat, bad debts, investments, etc., rather than the name of a person. These accounts are normally grouped in the nominal ledger. See also: real …   Accounting dictionary

  • nominal account — A ledger account that is not a personal account in that it bears the name of a concept, e. g. light and heat, bad debts, investments, etc. , rather than the name of a person. These accounts are normally grouped in the nominal ledger See also real …   Big dictionary of business and management

  • Chart of accounts — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • creditors' ledger — bought ledger; = purchases ledger A memorandum ledger account in which individual creditors accounts are recorded; it is additional to the nominal ledger and forms part of the internal control system. In each individual creditor s account there… …   Accounting dictionary

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