TERMIUM Plus®

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SUPPLEMENTARY ACCOUNTING SYSTEM [1 record]

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Record 1 1984-10-03

English

Subject field(s)
  • Accounting
CONT

The financial reports produced by the central accounting system generally include only cash transactions. Many departments have therefore developed supplementary accounting systems to provide reports that include additional management information, such as accruals, commitments, detailed cost information, budgets, or variance analysis.

French

Domaine(s)
  • Comptabilité
CONT

Les rapports financiers établis par le système de comptabilité centrale ne portent généralement que sur les transactions en espèces. De nombreux ministères ont donc créé des systèmes de comptabilité supplémentaires pour établir des rapports donnant des détails supplémentaires d'information de gestion tels que les engagements, les coûts détaillés de l'information, les budgets ainsi que des analyses des écarts.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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