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In accounting, a worksheet often refers to a loose leaf piece of stationery from a columnar pad, as opposed to one that has been bound into a physical ledger book. From this, the term was extended to designate a single, two-dimensional array of data within a computerized spreadsheet program .
Macon-Knoxville, GA Store Ledger, 1825–1831. 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)
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 by ...
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 ...
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]
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Balance sheet substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.