Key Terms: Ledger

Ledger

Lejar

General Ledger

Lejar Am

Subsidiary Ledger

Lejar Subsidiari

Real Account

Akaun Nyata

Personal Account

Akaun Peribadi

Nominal Account

Akaun Nominal

Double-Entry System

Sistem Catatan Bergu

Normal Balance

Baki Normal

Balancing Off an Account

Mengimbangkan Akaun

Control Account

Akaun Kawalan

Contra Entry

Catatan Kontra