单词 | general ledger |
释义 | general ledger in Retail (dʒɛnrəl lɛdʒər) Word forms: (regular plural) general ledgers noun (Retail: Management accounts) The general ledger is a part of a business's financial records and includes the balance sheet, profit and loss and expense account. The general ledger is the accounting transaction record, maintained either manually or using computersoftware, of all the balance sheet and income statement balances of a company or business. The five main types of general ledger accounts are asset account, liability account, expense account, revenue account,and equity account. The general ledger is a part of a business's financial records and includes the balance sheet, profitand loss and expense account. general ledger in Accounting (dʒɛnərəl lɛdʒər) or GL Word forms: (regular plural) general ledgers noun (Accounting: Financial statements) ledgerA general ledger is the final record of all of the accounts posted from the journals of a business, which is used to prepare financial statements. Two senior controllers produced a general ledger showing financial results for each quarter and for year end. The controller created a numerical range of accounts in the general ledger in which he recorded the transferred amounts. A general ledger is the final record of all of the accounts posted from the journals of a business,which is used to prepare financial statements. |
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