TERMIUM Plus®

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

post-closing entry [1 record]

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 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).

Key term(s)
  • post closing entry
  • post-closing entries
  • post closing entries

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. Il 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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