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  2. Dome Publishing - Wikipedia

    en.wikipedia.org/wiki/Dome_Publishing

    The Dome accounting method used in their Weekly and Monthly Bookkeeping Records is essentially a simplified form of single-entry bookkeeping.Each standard accounting ledger begins with a basic introduction to accounting and a summary of US tax law, followed by a ledger section, which consists of a series of pages to record business expenditures followed by a summation page that lists daily ...

  3. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]

  4. Ledger - Wikipedia

    en.wikipedia.org/wiki/Ledger

    Macon-Knoxville, GA Store Ledger, 1825–1831. A ledger [a] is a book or collection of accounts in which accounting transactions are recorded. Each account has: an opening or brought-forward balance; a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page)

  5. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.

  6. XBRL GL - Wikipedia

    en.wikipedia.org/wiki/XBRL_GL

    The XBRL Global Ledger Taxonomy Framework (XBRL GL) is a holistic and generic XML and XBRL-based representation of the detailed data that can be found in accounting and operational systems, and is meant to be the bridge from transactional standards to reporting standards, integrating the Business Reporting Supply Chain.

  7. List of AICPA Issues Papers - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

    [5] The method of handling stock transaction in the 1980 Issues Paper, Accounting in Consolidation for Issuances of a Subsidiary Stock, was also accepted in 1983 by the SEC as acceptable practice. [6] The 1986 Issues Paper, Accounting for Options, provided the "first definitive professional opinion on how to account for options. [7]

  8. Single-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Single-entry_bookkeeping

    Single-entry bookkeeping, also known as, single-entry accounting, is a method of bookkeeping that relies on a one-sided accounting entry to maintain financial information. . The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking account register (in UK: cheque account, current account), except all entries are allocated among several ...

  9. Ledger (disambiguation) - Wikipedia

    en.wikipedia.org/wiki/Ledger_(disambiguation)

    Print/export Download as PDF ... A ledger is an accounting book for recording accounting transactions. Ledger may also refer to: Publications ... Ledger, a paper size ...