TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CASH JOURNAL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-02-18

English

Subject field(s)
  • Financial Accounting
DEF

A book of original entry for recording cash received and/or paid out.

French

Domaine(s)
  • Comptabilité générale
DEF

Livre-journal dans lequel sont consignées les écritures relatives aux encaissements (débits) et aux décaissements (crédits).

OBS

Le plus souvent, en pratique, on utilise deux journaux, le premier pour inscrire les rentrées de fonds ou les encaissements, et le second pour inscrire les sorties de fonds ou les décaissements.

Key term(s)
  • registre de caisse

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Libro auxiliar de contabilidad, utilizado para registrar todas las salidas y entradas en la caja de efectivo de la empresa. Consta de fecha, concepto y cantidad.

OBS

libro de caja: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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