A list of all the ledger accounts used by a business and serves as an index to locate any particular account within the ledger.
Definition from Nolo’s Plain-English Law Dictionary
A complete list of a businesss expense and income accounts in a ledger. The list is arranged either by category (asset, liability, revenue, expense) or in the order of the appearance in the financial statements.
Definition provided by Nolo’s Plain-English Law Dictionary.
August 19, 2010, 5:12 pm