TERMIUM Plus®

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DAILY SUMMARY JOURNAL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2000-02-28

English

Subject field(s)
  • Hotel Industry (General)
  • Financial Accounting
OBS

Journal which shows the total daily sales of each department. Its detail columns are posted to the general ledger. (HORWATH and TOTH, 1963: 133) Then, a daily summary journal is completed to provide the latest data about the running of the establishment. (MARCY and MOREAU, n.d.: 158).

French

Domaine(s)
  • Hôtellerie (Généralités)
  • Comptabilité générale
OBS

Registre comptable où l'on inscrit chaque jour le total des sommes encaissées pour les prestations hôtelières. (Définition de l'auteur, cf. GIRAUD, 1970 : 46-48) Dans la plupart des entreprises hôtelières [...] le journal divisionnaire des ventes est remplacé par le journal divisionnaire de récapitulation de la main-courante. (GIRAUD, 1970 : 48) Il existe en outre, une main-courante récapitulative qui indique, par jour, les totaux dus et encaissés. (DUPIN et MAGEDELINAT, 1967 : 126).

Spanish

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