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Accounting
Banking

Ledger

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

Subledger

A type of ledger that records detailed accounting information (such as transaction information) that is not usually reported or shown,...

Subsidiary Ledger

A type of ledger that records detailed accounting information (such as transaction information) that is not usually reported or shown,...

Subsidiary Account

A type of account that is controlled by a single account known as a control account. This account is part...

GL

It’s stands for general ledger; a bookkeeping ledger in which accounting figures (related to transactions and events) are recorded as…

General Ledger

A bookkeeping ledger in which accounting figures (related to transactions and events) are recorded as derived from journals and aggregated…

Cash Basis Accounting

A method of accounting whereby an entity recognizes its income and expenses on the general ledger on a cash basis-...

Accrual Basis Accounting

A method of accounting whereby an entity recognizes its income and expenses on the general ledger on an accrual basis-...