TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

Account of the Central Accounts maintained for control and management information purposes.  3, record 1, English, - subsidiary%20account

Record number: 1, Textual support number: 1 CONT

The Central Accounts are maintained by the Receiver General in the General Ledger of Canada. They include all the Accounts of Canada which must be maintained to meet the requirements of Section 63 [of the Financial Administration Act] and many levels of subsidiary accounts for control and management information purposes.  4, record 1, English, - subsidiary%20account

Record number: 1, Textual support number: 2 CONT

For accounting and control purposes, as well as to segregate these transactions from those that constitute departmental use of resources, a department providing goods or services to other departments may set up a separate sub-account within its appropriation.  2, record 1, English, - subsidiary%20account

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Subdivision des comptes centraux tenus à des fins de contrôle et d'information de gestion.  2, record 1, French, - compte%20auxiliaire

Record number: 1, Textual support number: 1 CONT

Le receveur général tient les comptes centraux dans le grand livre général du Canada. Ces comptes comprennent tous les comptes du Canada qu'il faut tenir conformément aux exigences de l'article 63 [Loi sur la gestion des finances publiques], ainsi que les nombreux comptes auxiliaires utilisés à des fins de contrôle et d'information de gestion.  3, record 1, French, - compte%20auxiliaire

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The Financial Management System is PWGSC' s [Public Works and Government Services Canada] national financial system. It maintains the branch's official record of all revenues and expenditures. Some of the systems components that fall within the domain of the Financial Management System(FMS) are :general ledger system; automated billing system; automated project accounting system.  2, record 2, English, - general%20ledger%20system

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Le Système de gestion financière est le système financier national de TPSGC [Travaux publics et Services gouvernementaux Canada]. Il met à jour le registre officiel de toutes les recettes et dépenses du Ministère. Voici certains éléments de système qui relèvent du Système de gestion financière (SGF) : système de grand livre général; système de facturation automatisé et système informatisé de comptabilité des projets.  2, record 2, French, - syst%C3%A8me%20du%20grand%20livre%20g%C3%A9n%C3%A9ral

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

In the old terminology, this was called a line object. G/L accounts are created to define types of revenue, expense, asset, liability or equity accounts, and to support the preparation of Financial Statements. Describes the General Ledger Account, defined by a five-digit number, and contains the Canada Customs and Revenue Agency(CCRA) specific information which controls the entry of data to this account and the management of the account.  1, record 3, English, - general%20ledger%20account

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Sert à décrire le compte général, défini par un numéro à cinq chiffres, et renferme des données bien précises de l'Agence des douanes et du revenu du Canada qui permettent de surveiller l'entrée de données dans ce compte et la gestion de ce dernier.  1, record 3, French, - compte%20g%C3%A9n%C3%A9ral

Record 3,  Textual support,  Spanish