The main place in which an entity's accounting transactions are recorded, specifically all non-personal accounts such as cash book, petty...

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

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

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

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

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

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

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

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

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