The general ledger account ACTS as a controlling account, and the subsidiary ledger must agree with the control.

总分类账起统制账户的作用，明细分类账必须与其保持一致。

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Any group of similar accounts may be removed from the general ledger and a controlling account substituted for it.

任何类似的账户都可以从总分类账中剔出，以统制账户取而代之。

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Row Definition - the accounts can be pulled into the general ledger or you can use a Balance sheet form.

行定义—账户可以被拖入总账或者可以使用资产负债表的形式。

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All accounting entries of a grantee must be supported by appropriate source documents, recorded in books of original entry, and posted to a general ledger on a monthly basis.

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Au set up a general ledger for PLP to categorize and account for all transactions affecting the partnership assets and Capital accounts 10 as well as ledger income beginning in 1999. accounts were established for each partner to show distributions to each partner, income received by the partnership, and expenses incurred by the partnership.

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He does his invoicing, prints his checks, updates his general ledger, processes his orders and prints out a monthly income statement that he uses to run his business.

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