Nominal Accounts

Thảo luận trong 'Tiếng Anh chuyên ngành' bắt đầu bởi hu28m, 5 Tháng mười 2004.

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    Definition: A set of accounts held in the nominal ledger. They are termed 'nominal' because they don't usually relate to an individual person. The accounts which make up a Profit and Loss account are nominal accounts (as is the Profit and Loss account itself), whereas an account opened for a specific customer is usually held in a subsidiary ledger (the sales ledger in this case) and these are referred to as personal accounts.

    Definition: are those accounts that are closed out each period: revenue accounts, expense accounts, and dividend or withdrawals accounts.

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