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  2. Ledger - Wikipedia

    en.wikipedia.org/wiki/Ledger

    A ledger[1] 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) and an ending or closing, or carry-forward, balance.

  3. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [1][2] Each transaction transfers value from credited accounts ...

  4. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Accounts clerk. v. t. e. Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding ...

  5. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    A ledger account is created for each account in the chart of accounts for an organization and is classified into account categories, such as income, expense, assets, liabilities, and equity; the collection of all these accounts is known as the general ledger. The general ledger holds financial and non-financial data for an organization. [3]

  6. Category:Accounting journals and ledgers - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting...

    Print/export Download as PDF; Printable version; Help ... Pages in category "Accounting journals and ledgers" The following 23 pages are in this category, out of 23 ...

  7. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    t. e. A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded ...

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