Filter by Categories
Accounting
Banking

Non-Integral System of Accounting

A system in which an entity's cost accounts are maintained separately and distinctly from its financial accounts, and the two...

Personal Account

An account that, in contrast to impersonal accounts, is held for each of an entity's credit customers, suppliers, or other...

Impersonal Account

An account that is not held in the name of a certain person (natural or legal person). Such an account...

Integrated System of Accounting

A system of accounting in which both costing and financial transactions are recorded in the same set of books. In...

Integral System of Accounting

A system of accounting in which both costing and financial transactions are recorded in the same set of books. In...

Cost Ledger Control Account

A control account that is maintained for the purpose of exercising control over the costing ledgers. It appears in the...

Cost Control Account

A control account that is maintained for the purpose of exercising control over the costing ledgers. It appears in the...

Ledger

A book of account that contains an entity's accounts to which debits and credits are posted from books of original...

Work In Process Ledger

The principal ledger of a cost department in which all accounts of unfinished jobs and processes are recorded and made...

Job Ledger

The principal ledger of a cost department in which all accounts of unfinished jobs and processes are recorded and made...