TERMIUM Plus®

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ACCOUNTS PAYABLE LEDGER [1 record]

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Record 1 2006-08-22

English

Subject field(s)
  • Accounting
CONT

Many businesses have a large number of individual creditors. Consequently only one account, Accounts Payable, is kept in the general ledger. ... The individual creditors' accounts are kept in a subsidiary ledger called the accounts payable ledger.

French

Domaine(s)
  • Comptabilité
DEF

Grand livre auxiliaire qui renferme les comptes individuels des fournisseurs d'une entité et auquel correspond le compte collectif Fournisseurs du grand livre général.

Key term(s)
  • auxiliaire fournisseurs
  • auxiliaire des fournisseurs
  • compte fournisseur

Spanish

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