TERMIUM Plus®

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

SELF-ACCOUNTING [1 record]

Record 1 1998-11-27

English

Subject field(s)
  • Accounting
DEF

A part of the accounting records maintained independently of the main accounting structure and tying in with this structure only by means of a control account.

French

Domaine(s)
  • Comptabilité
DEF

Partie d'un ensemble comptable qui fonctionne d'une façon indépendante du reste de la comptabilité à laquelle elle est parfois rattachée par des comptes de liaison.

OBS

Toute comptabilité autonome est caractérisée par un ensemble de comptes dont le total des soldes débiteurs égale le total des soldes créditeurs.

Spanish

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