Accounting Ledger Entry Record

A Accounting Ledger Entry Record is a log record that records a financial transaction and the subsequent state of an account balance.

• AKA: Ledger Posting.
• Context:
  • It can (typically) be a member of an Accounting Ledger.
  • It can (often) be associated to a Journal Entry Record.
  • …
• Example(s):
  • 
• Counter-Example(s):
  • a Bookkeeping Journal Entry Record.
• See: Ledger Database.

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References

2011

• http://www.ofm.wa.gov/policy/glossary.asp#b
  • QUOTE: ENTRY - The record of a financial transaction in the appropriate books of account.

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