accounts receivable ledger


accounts receivable ledger
accounts receivable ledger UK US noun [C] ACCOUNTING
a book or computer file in which the money that customers owe a company is recorded

Financial and business terms. 2012.

Look at other dictionaries:

  • 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

  • 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

  • ledger — Synonyms and related words: Domesday Book, account, account book, accounts payable ledger, accounts receivable ledger, address book, adversaria, album, annual, appointment calendar, appointment schedule, balance sheet, bank ledger, bankbook, bill …   Moby Thesaurus

  • Accounts payable — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • General ledger — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • City ledger — In hotel accounting, the city ledger is the collection of accounts belonging to non registered guests. This is distinct from the transient ledger (or front office ledger, or guest ledger), which is the collection of accounts receivable for guests …   Wikipedia

  • Chart of accounts — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • sales ledger — ➔ ledger * * * sales ledger UK US noun [C] ACCOUNTING ► a book or computer record of money received by a company for its products and services, and money still owed by customers: »Mark the limit on the customer s account in the sales ledger. →… …   Financial and business terms

  • 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

  • sales ledger — noun A ledger of sales. More correctly referred to as accounts receivable …   Wiktionary


Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.