TERMIUM Plus®

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

PROCEDURES COMPTABLES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-11-24

English

Subject field(s)
  • Financial Accounting
DEF

One or more of the rules or practices governing day-to-day operation of a particular system of accounts.

OBS

"Accounting procedure(s)" is used in both the plural and the singular. It also has a more abstract meaning than the one given above.

Key term(s)
  • accounting procedure

French

Domaine(s)
  • Comptabilité générale
DEF

Ensemble des étapes suivies dans l'exécution matérielle du travail comptable et l'application du processus comptable.

Key term(s)
  • procédure comptable

Spanish

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