| 单词 | purchase ledger control account |
| 释义 | purchase ledger control account purchase ledger control account An account in the nominal ledger to which the totals of the entries in the purchase day book are posted at regular intervals. With this procedure the balance on the purchase ledger control account should, at any time, equal the aggregate of the balances on all the individual accounts in the ledger. The balance also represents the total of trade creditors. |
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