TERMIUM Plus®

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

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-04-20

English

Subject field(s)
  • Financial Accounting
DEF

One of the accounts in a particular subsidiary ledger.

OBS

The balance of all the subsidiary accounts should agree with the control account in the general ledger. An example is an individual customer's account ... in the accounts receivable ledger of a department store ...

French

Domaine(s)
  • Comptabilité générale
DEF

Compte faisant partie du groupe de «comptes homogènes» composant un grand livre auxiliaire, dans lequel on enregistre, par exemple, la valeur initiale ainsi que les modifications de valeur d'une créance sur un tiers ou de la dette à l'égard d'un tiers en particulier.

Spanish

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

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