TERMIUM Plus®

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

appropriation ledger [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-06-08

English

Subject field(s)
  • Public Administration (General)
  • Accounting
DEF

In budgetary accounting, especially for governments, a subsidiary ledger containing an account for each appropriation. Usually each account shows the original appropriation and subsequent transactions; encumbrances and expenditures; and unencumbered and unexpended balances.

French

Domaine(s)
  • Administration publique (Généralités)
  • Comptabilité
DEF

Grand livre dans lequel on tient un compte pour chaque crédit budgétaire.

OBS

En règle générale, chacun des comptes renferme le montant original du crédit, les virements subséquents, les engagements, les dépenses, les soldes non engagés et les soldes non dépensés.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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