- Subsidiary accounts
- (ONU)حسابات مساعدة
English-Arabic economic glossary.
Subsidiary accounts
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Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… … Wikipedia
subsidiary undertaking — For accounting purposes, a company is required to prepare consolidated accounts for itself and every undertaking (including an unincorporated association) which is its subsidiary undertaking . Parent and subsidiary undertakings are defined in… … Law dictionary
Accounts Payable Subsidiary Ledger — An accounting ledger that shows the transaction history and amounts owed separately for each supplier from whom the business receives credit for purchases. The balance in the customer accounts is periodically reconciled with the accounts payable… … Investment dictionary
Accounts Receivable Subsidiary Ledger — An accounting ledger that shows the transaction and payment history separately for each customer to whom the business extends credit. The balance in each customer account is periodically reconciled with the accounts receivable balance in the… … Investment dictionary
control accounts — Accounts in which the balances are designed to equal the aggregate of the balances on a substantial number of subsidiary accounts. Examples are the sales ledger control account (or total debtors account), in which the balance equals the aggregate … Accounting dictionary
control accounts — Accounts in which the balances are designed to equal the aggregate of the balances on a substantial number of subsidiary accounts. Examples are the sales ledger control account (or total debtors account), in which the balance equals the aggregate … Big dictionary of business and management
subsidiary ledger — A group of *accounts used to support a main *general ledger account. Typically, *transaction intensive accounts like *accounts receivable, *accounts payable, and *petty cash expenses are recorded in subsidiary ledgers, the totals of which are… … Auditor's dictionary
Subsidiary structures of the Palace of Versailles — Five subsidiary structures located near the Palace of Versailles have a historical relation with the history and evolution of the palace. Of these five structure – the Ménagerie, the Pavillon de la Lanterne the Trianon de Porcelaine, the Grand… … Wikipedia
subsidiary ledger — noun details of an account supporting the amount stated in the general ledger • Hypernyms: ↑ledger, ↑leger, ↑account book, ↑book of account, ↑book * * * noun : a ledger which is supplementary to a controlling account in a general ledger and in… … Useful english dictionary
subsidiary ledger — (in accounting) a ledger containing a group of detailed and related accounts the total of which is summarized in the control account. * * * … Universalium
material subsidiary — USA A subsidiary of a company which accounts for more than a certain percentage (typically 5% or 10%) of the consolidated assets or consolidated revenues of the borrower and its subsidiaries. For example, the loan agreement may provide that only… … Law dictionary
