TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

accounts receivable ledger [1 record]

Record 1 2006-08-22

English

Subject field(s)
  • Accounting
CONT

Many businesses have a large number of customers, and detailed information must be kept of transactions with each one. A separate account thus is required for each customer. ... only one account, Accounts Receivable, is maintained in the general ledger. ... The individual customer accounts are kept in a separate, or subsidiary, ledger called the accounts receivable ledger.

Key term(s)
  • clients' ledger

French

Domaine(s)
  • Comptabilité
DEF

Grand livre auxiliaire qui renferme les comptes individuels des clients d'une entité et auquel correspond le compte collectif Clients du grand livre général.

Key term(s)
  • auxiliaire clients
  • auxiliaire des clients

Spanish

Campo(s) temático(s)
  • Contabilidad
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