TERMIUM Plus®

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

OPENING BALANCE ADJUSTMENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2001-09-10

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

Accounting - management of the general ledger including maintenance of a complete audit trail for every amount recorded in the CFMRS [Central Financial Management Reporting System] general ledger. It also includes any opening balance adjustments (OBA) and post-closing entries (PCE) made by the Receiver General to the general ledger (GL).

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Comptabilité - gestion du grand livre, y compris la tenue à jour d'une piste de vérification complète pour chaque montant inscrit dans le grand livre du SCGRF [Système central de gestion des rapports financiers]; comprend également les redressements des soldes d'ouverture (RSO) et les écritures après clôture (EAC) consignées dans le grand livre (GL) par le receveur général.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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