TERMIUM Plus®
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MAIN-COURANTE RECAPITULATIVE [1 record]
Record 1 - internal organization data 2000-02-28
Record 1, English
Record 1, Subject field(s)
- Hotel Industry (General)
- Financial Accounting
Record 1, Main entry term, English
- summary sales journal 1, record 1, English, summary%20sales%20journal
Record 1, Abbreviations, English
Record 1, Synonyms, English
- daily summary journal 1, record 1, English, daily%20summary%20journal
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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). 1, record 1, English, - summary%20sales%20journal
Record 1, French
Record 1, Domaine(s)
- Hôtellerie (Généralités)
- Comptabilité générale
Record 1, Main entry term, French
- journal divisionnaire de récapitulation de la main-courante 1, record 1, French, journal%20divisionnaire%20de%20r%C3%A9capitulation%20de%20la%20main%2Dcourante
Record 1, Abbreviations, French
Record 1, Synonyms, French
- journal dévisionnaire des ventes 1, record 1, French, journal%20d%C3%A9visionnaire%20des%20ventes
- main-courante récapitulative 1, record 1, French, main%2Dcourante%20r%C3%A9capitulative
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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). 1, record 1, French, - journal%20divisionnaire%20de%20r%C3%A9capitulation%20de%20la%20main%2Dcourante
Record 1, Spanish
Record 1, Textual support, Spanish
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