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The Government of Canada’s terminology and linguistic data bank.
ACCOUNT BALANCE CONCEPT [2 records]
Record 1 - internal organization data 2001-09-04
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 1, Main entry term, English
- account balance concept
1, record 1, English, account%20balance%20concept
correct
Record 1, Abbreviations, English
- ABC 1, record 1, English, ABC
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
During an accounting period, the various debits and credits for a department are stored in accounts in a general ledger. At the end of each month, the DFMS [Departmental Financial Management System] must produce a trial balance statement giving the account opening and/or closing balance of each GWC [government-wide coding] combination, including control accounts. For each of the opening and closing balances, the sum of the debits must equal the sum of the credits. This account balance concept is key to FIS [Financial Information Strategy]. 2, record 1, English, - account%20balance%20concept
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 1, Main entry term, French
- concept de solde des comptes
1, record 1, French, concept%20de%20solde%20des%20comptes
correct, masculine noun
Record 1, Abbreviations, French
- CSC 1, record 1, French, CSC
correct
Record 1, Synonyms, French
- principe du solde des comptes 1, record 1, French, principe%20du%20solde%20des%20comptes
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Au cours d'une période comptable, les différents débits et crédits d'un ministère sont enregistrés dans les comptes d'un grand livre. À la fin de chaque mois, le SMGF [Système ministériel de gestion financière] doit produire une balance de vérification incluant les soldes d'ouverture et de fermeture des comptes de chaque combinaison de CEG [codage à l'échelle du gouvernement], y compris les comptes de contrôle. Pour chaque solde d'ouverture et de fermeture, la somme des débits doit être égale à la somme des crédits. Ce concept de solde des comptes est un élément clé de la SIF [Stratégie d'information financière]. 2, record 1, French, - concept%20de%20solde%20des%20comptes
Record number: 1, Textual support number: 2 CONT
Le solde des comptes de contrôle gérés par le GLG-RG constitue un élément essentiel de la SIF et de son principe du solde des comptes. 2, record 1, French, - concept%20de%20solde%20des%20comptes
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2000-11-16
Record 2, English
Record 2, Subject field(s)
- Finance
Record 2, Main entry term, English
- FIS account balance concept 1, record 2, English, FIS%20account%20balance%20concept
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Finances
Record 2, Main entry term, French
- concept du solde de compte de la SIF
1, record 2, French, concept%20du%20solde%20de%20compte%20de%20la%20SIF
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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