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A record to which monetary transactions are posted (in the form of debits and credits) from a journal. It is the final record from which financial statements are prepared. General ledger accounts are often control accounts that report totals of details included in subsidiary ledgers.

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Sõnaliik: noun
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Valdkond/domeen: Accounting
Category: Auditing
Company: AIS
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финансиски предвидувања

Accounting; Auditing

are prospective financial statements that present expected future financial position, results of operations, and cash flows based on expected conditions. A financial forecast is ...

финансиски проекции

Accounting; Auditing

are prospective financial statements that present, given one or more hypothetical assumptions, an entity's expected financial position, results of operations, and changes in ...

финансиска институција

Accounting; Auditing

confirmation request A confirmation sent to the client's bank or other financial institution asking the bank to confirm directly to the auditor information about balances at a ...

измама

Accounting; Auditing

A deliberate deception to secure unfair or unlawful gain. False representation intended to deceive relied on by another to that person's injury. Fraud includes fraudulent ...

општи контроли

Accounting; Auditing

Policies and procedures to assure proper operation of computer systems, including controls over data center and network operations, software acquisition and maintenance, and ...

општ стандард

Accounting; Auditing

In the ten U.S. generally accepted auditing standards there are three general standards: 1. The examination is to be performed by a person or persons having adequate technical ...

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Valdkond/domeen: Festivals Category: Easter

Велигден

An annual Christian festival in commemoration of the resurrection of Jesus Christ, observed on the first Sunday after the first full moon after the ...