accounts
71articulated accounts — Accounts prepared under the double entry book keeping system, in which the retained earnings figure on the profit and loss account equals the increase in net worth of the business on the balance sheet, subject to any other increases, such as an… …
72columnar accounts — Accounts set out in several columns; it is common to present a trial balance in this way. By adding across the columns adjustments are automatically fed into the financial statements …
73personal accounts — Accounts used to record transactions with persons, for example debtors and creditors …
74solicitors' accounts — Accounts prepared under the Solicitors Account Rules, a key feature of which is that money held on behalf of clients is accounted for separately from the money owned by the practice …
75statutory accounts — Accounts required by law, for example by the Companies Act. See also: statutory books …
76articulated accounts — Accounts prepared under the double entry book keeping system, in which the retained earnings figure on the profit and loss account equals the increase in net worth of the business on the balance sheet, subject to any other increases, such as an… …
77statutory accounts — Accounts required by law, for example by the Companies Act. See also statutory books …
78mutual accounts — Accounts comprising mutual credits between the parties; or an existing credit on one side which constitutes a ground for credit on the other, or where there is an understanding that mutual debts shall be a satisfaction or set off pro tanto… …
79merchants' accounts — Accounts between merchant and merchant, which must be current, mutual, and unsettled, consisting of debts and credits for merchandise …
80mutual accounts — Accounts comprising mutual credits between the parties; or an existing credit on one side which constitutes a ground for credit on the other, or where there is an understanding that mutual debts shall be a satisfaction or set off pro tanto… …
