an accounting ledger used to summarize and check the total in bookkeeping accounts. Consolidated balance sheets are compiled for the accounts of synthetic and analytic accounting, and the totals obtained by both methods must agree. The consolidated balance sheet for synthetic accounting has indexes of debit and credit turnovers for the report period and balances for the beginning and end of the period. A paired comparison of totals confirms the correctness of entries in the bookkeeping accounts. In mechanized accounting, consolidated balance sheets are printed out in tabular form. The variant known as a matrix of balance sheet contains more detailed information and shows interrelationships.