debtors account

счет дебитора

Большой англо-русский и русско-английский словарь. 2001.

Смотреть что такое "debtors account" в других словарях:

  • Debtors Anonymous — Founded 1971 Location Needham, Massachusetts Area served Australia, Bali, Brazil, Canada, Ireland, Japan, New Zealand, United Kingdom, United States, Spain, Argentina Mission …   Wikipedia

  • debtors' ledger control account — sales ledger control account A nominal ledger (or general ledger) control account that records the totals of entries made to the individual debtors ledgers from the sales day book and the cash receipts journal. The total on the debtors ledger… …   Accounting dictionary

  • debtors' ledger — sales ledger; = sold ledger A memorandum ledger account in which individual debtors accounts are recorded. Each account records sales made (debit), payments received (credit), discounts given (credit), and returns inwards (credit). The total sum… …   Accounting dictionary

  • debtors — Those who owe money to an organization, for example for sales of goods. The balance on the debtors ledger control account is included in the balance sheet (subject to any provision for bad debts) under current assets. Amounts due from debtors in… …   Accounting dictionary

  • Debtors' prison — A mid Victorian depiction of the debtors prison at St Briavels Castle. A debtors prison is a prison for those who are unable to pay a debt. Prior to the mid 19th century debtors prisons were a common way to deal with unpaid debt.[1] …   Wikipedia

  • commissions received account — An account used to record commissions received by an organization. In a double entry system, the commissions received account will be credited and the bank account (or the debtors account until it is received) is debited. This account may be… …   Accounting dictionary

  • Deposit account — Deposits redirects here. For other uses, see Deposit (disambiguation). Banking A series on …   Wikipedia

  • contra account — Accounts receivable due from debtors who also have accounts payable due to them from the borrower. American Banker Glossary * * * contra account contra account ➔ account1 * * * contra account UK US noun [C] ► ACCOUNTING in a company s double… …   Financial and business terms

  • interest receivable account — A ledger account that is credited with interest receivable (double entry to debtors until received and then to the bank). It is credited to the profit and loss account for the period …   Accounting dictionary

  • personal account — 1) An account in a ledger that bears the name of an individual or of an organization; it records the state of indebtedness of the named person to the organization keeping the account or vice versa. Personal accounts are normally kept in the sales …   Big dictionary of business and management

  • sales ledger control account — See: debtors ledger control account …   Accounting dictionary


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