TERMIUM Plus®

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GENERAL LEDGER ENTRY [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2012-07-16

English

Subject field(s)
  • Accounting
DEF

A book of final entry that contains either all the accounts including control accounts(general ledger) or all the accounts of a particular type or nature(subsidiary ledger).

French

Domaine(s)
  • Comptabilité
DEF

Livre ou fichier de comptes dans lequel on reporte les écritures passées en premier lieu dans les journaux.

OBS

Le grand livre qui renferme tous les comptes (y compris les comptes collectifs) porte le nom de grand livre général et les livres ou fichiers qui ne renferment que les comptes d'une nature particulière s'appellent grands livres auxiliaires.

Spanish

Campo(s) temático(s)
  • Contabilidad
DEF

Libro de contabilidad donde aparecen, en hojas individuales, todas las cuentas del balance y cuenta de resultados de la sociedad, de tal forma que se conoce el balance de cada cuenta.

OBS

En español suele utilizarse el mismo término para expresar tanto el concepto de "ledger" como el de "general ledger".

OBS

libro Mayor: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2000-11-16

English

Subject field(s)
  • Taxation
  • Operating Systems (Software)
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.

French

Domaine(s)
  • Fiscalité
  • Systèmes d'exploitation (Logiciels)
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.

Spanish

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