- ledger value
- valeur comptable (BD)
English-French insurance dictionary. 2013.
English-French insurance dictionary. 2013.
ledger — led‧ger [ˈledʒə ǁ ər] noun [countable usually plural] ACCOUNTING one of the books or computer records showing the totals of items shown separately in the Books Of First Entry or day book S; = BOOK OF FINAL ENTRY: • Gone are the days of ledgers… … Financial and business terms
Unified Ledger Accounting — What is Unified Ledger Accounting?The concept of a Unified Ledger Accounting Application is often new to people who have used traditional Modular Accounting Systems, though the idea is very simple. Traditional modular systems have separate… … Wikipedia
General ledger — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
principal deficiency ledger — England, Wales Where the securities, or notes, issued in a securitisation are to be repaid in a single bullet repayment at the end of the transaction, it makes commercial sense that, as long as interest on the notes continues to be paid, losses… … Law dictionary
Note value — Parts of a note In music notation, a note value indicates the relative duration of a note, using the color or shape of the note head, the presence or absence of a stem, and the presence or absence of flags/beams/hooks/tails. A rest indicates a… … Wikipedia
book value — A value, which, in its application to corporate stock, is theoretical only, unless there is stated with it the accounting procedure and formula by which it is determined. Anno: 51 ALR2d 606. By a mere rule of thumb, the book value of corporate… … Ballentine's law dictionary
book value — 1. . The historical cost of an asset recorded in a *general ledger. Book values do not take account of *revaluations and, in financial statements, they are normally stated net of any *amortization. Contrast *fair market value. 2. An alternative… … Auditor's dictionary
general ledger — noun The central accounting record of a company or organization consisting of the accounts that support the value items shown in the major financial statements. Syn: nominal ledger … Wiktionary
Debtor finance — is a generic description of a funding process, based on the value of a business accounts receivable ledger. Debtor finance is also marketed as invoice discounting, factoring, cashflow finance, asset finance, invoice finance and working capital… … Wikipedia
Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… … Wikipedia
Debits and credits — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia