会计英语

1. 会计英语

2. The Ledger and Chart of Accounts Accounting Vocabulary The Ledger Chart of account

3. Accounting Vocabulary General ledger 总账 Subsidiary ledger 明细账 Ledger n. 分类账，账簿

4. The Ledger and Chart of Accounts Ledger A separate page in a ledger that records increases and decreases in each balance sheet item, classified under assets, liabilities, or owners' equity.

5. The Ledger and Chart of Accounts General ledger General ledger account is an account or record used to sort and store balance sheet and income statement transactions. Examples of general ledger accounts include the asset accounts such as Cash, Accounts Receivable

6. The Ledger and Chart of Accounts

7. The Ledger and Chart of Accounts Subsidiary ledger As Business grew, the number of accounts too multiplied, so, the General Ledger started getting fatter, therefore the need to bring out accounts of similar nature out of General ledger & create sub-ledgers. there is a representative account for the sub-ledgers in the General Ledger, which maintains only the balances of the various accounts in the Sub-Ledgers. So, by doing this the Trial Balance can always be created from the General Ledger only

8. The Ledger and Chart of Accounts

9. The Ledger and Chart of Accounts A chart of accounts is a listing of the names of the accounts that a company has identified and made available for recording transactions in its general ledger. A company has the flexibility to tailor its chart of accounts to best suit its needs, including adding accounts as needed

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