book of account(redirected from Accounting Records)
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book of account
(Accounting & Book-keeping) another name for journal4a
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|Noun||1.||book 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