Library / English Dictionary

    BOOK OF ACCOUNT

    Pronunciation (US): Play  (GB): Play

     I. (noun) 

    Sense 1

    Meaning:

    A record in which commercial accounts are recordedplay

    Example:

    they got a subpoena to examine our books

    Synonyms:

    account book; book; book of account; ledger; leger

    Classified under:

    Nouns denoting possession and transfer of possession

    Hypernyms ("book of account" is a kind of...):

    record (a document that can serve as legal evidence of a transaction)

    Meronyms (members of "book of account"):

    accounting; accounting system; method of accounting (a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts)

    Hyponyms (each of the following is a kind of "book of account"):

    cost ledger (ledger showing the accumulated costs classified in various ways)

    general ledger (the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts))

    subsidiary ledger (details of an account supporting the amount stated in the general ledger)

    daybook; journal (a ledger in which transactions have been recorded as they occurred)

    Credits


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