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Banking

Cost Ledger 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...

WIP Ledger

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

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...

Exceptions

The differences between the ledger balances of a bank and those of a correspondent bank. Exceptions arise from respondent- correspondent...

Line Item

The distinct title of an accounting entry or account as it appears on its own line in a bookkeeping ledger...