book of account

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book of account

n
(Accounting & Book-keeping) another name for journal4a
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.book of account - a record in which commercial accounts are recordedbook of account - a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
record - a document that can serve as legal evidence of a transaction; "they could find no record of the purchase"
cost ledger - ledger showing the accumulated costs classified in various ways
general ledger - the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
subsidiary ledger - details of an account supporting the amount stated in the general ledger
daybook, journal - a ledger in which transactions have been recorded as they occurred
accounting system, method of accounting, accounting - a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
References in periodicals archive ?
Eric Reid has been disqualified from acting as a director for 8 years for failing to keep adequate accounting records.
The fixed-asset accounting records of an organization have more far-reaching effects than they are typically given credit for.
I am considering paperless systems including electronic invoicing and cloudbased accounting but am concerned about keeping accounting records and HMRC's approach.
2 address maintenance of trust accounting records when a law firm is either dissolved or sold to an attorney or group of attorneys.
Pharmaceutical companies are required to maintain such cost accounting records including all particulars relating to utilization of material, labour or other inputs of items of cost to determine total product cost.
To help small business owners, they have decided to offer a free health check to small businesses who feel that they are not keeping accurate accounting records.
While accounting records are indeed gone, the agency said Monday that it had erroneously described the extent of the records destruction.
Macedonia is finishing the preparations for establishing a network of accounting records of the farming co-ops, which have the obligation to keep accounting records on a regular basis.
The committee found a prima facie case for Cobb to answer in relation to a complaint that he had delayed the return of a client's accounting records, resulting in the client being fined 100 [pounds sterling] by the Inland Revenue for late submission of his tax return.
Taxpayers in similar circumstances will need to be prepared: It would be helpful if the accounting records and all documentation referred to such transactions as being part of a single, open account.
Appendix A presents a schedule for how long we retain our accounting records and our client records.
Multinational companies operating or raising capital must maintain multiple accounting records and financial reports, and international investors and financial analysts must grapple to understand them.

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