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The process of transferring entries from a Journal of original entry to a Ledger book.

Related Terms: 6 Journal, Ledger, ROC, ROCE, Ring, Transfer
Other Related Pages: Category: Accounting Starting With: P
Semi Related Terms: 300 CLICK HERE TO VIEW
10-K, Adjusting entry, Automatic Funds Transfer, Accrual of discount, Amortization of premium, All or any part, Automated Order Entry System, Abstract of title, Action to quiet title, Assignment to creditors, Attorney in fact, Assignment of mortgage, A shares, At the money, Across the board, Additional paid-in capital, Against the box, At the bell, At the close, At the figure, At the full, At the market, At the opening order, Away from the market, Below the line, Blind entries, Book inventory, Book profit, Books of final entry, Books of original entry, Book value per share, Banking Act of 1933, Bid-to-cover ratio, Book-entry security, Bureau of Public Debt, Brought over the wall, Buy the book, Balance of payments, Board of Governors, Breaking the syndicate, Bill of exchange, Bill of sale, Breach of trust, By the book, B shares, Breadth-of-market theory, Beat the gun, Cash journal, Closing entry, Cost Of Goods Sold, Cost of sales, Certificate of Participation, Code of procedure, Capitalization of income, Cost of Living Adjustment, Cost-of-living index, Council of Economic Advisers, Chasing the market, Cheapest to deliver, Chicago Board of Trade, Cost-of-living rider, Certificate of stock, Cost of carry, Certificate of title, Cancellation of debt, Certificate of Claim, Cost of debt capital, Cost of funds, C shares, Class of options, Close to the money, Certificate of Occupancy, Cash or Deferred Arrangement, Class A Shares, Class B Shares, Crash of 1929, Crash of 1987, Coefficient of determination, Certificate of delivery, Close a position, Cornering the market, Curbs in, Double-entry bookkeeping, Deposit in transit, Date of issue, Date of payment, Division of Enforcement, Division of Investment Management, Division of Market Regulation, Date of record, Dividend in arrears, Desk (the), Division of labor, Due process, Durable Power of Attorney, Date of maturity, Debtor in possession, Debtor-in-possession financing, Deed of Release, Deed of Trust, Discharge of bankruptcy, Discharge of lien, Deep in the money, Deep out of the money, Deed of Surrender, Department of Housing and Urban Development, Direct transfer, Dogs of the Dow, Depth of market, Electronic Funds Transfer, Eurodollar certificate of deposit, Escrowed to maturity, Either-or order, Edge Act, E-mini, Exchange of spot, Employee Retirement Income Security Act of 1974, First In First Out, Flight to quality, Flow of funds, Fill or kill, Front-ending an order, Forward P/E, Factors of production, Favorable balance of trade, Form 8-K, Form S-1, Family of funds, Fund of funds, Free right of exchange, G-7, G-8, Gather in the stops, Generation-skipping transfer, Hart-Scott-Rodino Act of 1976, Hit the bid, House of issue, Holder in due course, Home equity line of credit, Hammering the market, Held at the opening, Holding the market, In escrow, In-house, Investment Advisor Act of 1940, Investment Company Act of 1940, In line, Insider Trading sanctions Act of 1984, Internal Rate of Return, Indication of interest, In intestacy, In play, In-process research and development, I/O strip, In-service withdrawal, Imbalance of orders, In and out, In sympathy, In the tank, Journal, Jumping the gun, Last In First Out, Ledger, Lender of last resort, Law of one price, Lending at a rate, Limit order book, Law of demand, Law of supply, Letter of comment, Line of credit, Loan-to-cost, Loan-to-value, Lock-in, Leading the market, Locked in, Long-term gain or loss, Level I quotes, Make a market, Mark-to-market, Medium of exchange, Marginal propensity to consume, Net book value, Negotiable certificate of deposit, Negotiable Order of Withdrawal, Notice of Sale, National Association of Securities Dealers, National Association of Securities Dealers Automated Quotations system, Notice of Default, National Association of Real Estate Investment Trusts, No book, Off the books, Original cost, Office of Thrift Supervision, Original Issue Discount, Out-of-favor, Over-the-Counter, Or better, Original issue stock, Opinion of title, On-the-spot loan, Original principal balance, Out of the money, On the opening, Order book official, Pooling of interests, Pro forma, Payment-in-kind security, Price Value of a Basis Point, P&L, Power of Attorney, Prioritization of debt, Paid-in capital, Paid-in surplus, Private Investment in Public Equity, Preservation of capital, Painting the tape, Public book, Return of capital, Reading the tape, Regulation D, Regulation G, Regulation T, Regulation U, Round of funding, Rules of Fair Practice, Rate of exchange, Reciprocal of European terms, Regulation A, Right of first refusal, Right of rescission, Right to Know, Revolving line of credit, Right of recourse, Rule of 78, Right of redemption, Retirement Equity Act of 1984, ROC, ROCE, Rate of return, Real rate of return, Ring, Sales ledger, SG&A, Single-entry bookkeeping, Sight letter of credit, S&L, Segregation of securities, Sell the book, Standard of living, Second-to-die insurance, Statute of Limitations, Satisfaction of debt, Staggered board of directors, Selling the spread, Selling short against the box, Shorting against the box, S Corporation, Short-term gain or loss, Subchapter M, Subchapter S Corporation, Schedule C, Securities Act of 1933, Securities Acts Amendments of 1975, Securities Exchange Act of 1934, Seek a market, S&P phenomenon, Transfer, T-Bill, Term to maturity, Take a position, Trailing P/E, Transfer agent, Tenancy by the entirety, Truth in Lending, Transfer tax, Transfer payments, The Street, Timing the market, Taxpayer Relief Act of 1997, Tax Reform Act of 1986, Tax Reform Act of 1993, Take a bath, U.S. Government Agency Security, U.S. Savings Bond, U.S. Treasury, U.S. Treasury Bill, U.S. Treasury Bond, U.S. Treasury Note, U.S. Treasury Securities, Unit of trade, Unit of trading, Wire transfer, Waiver of premium, X or XD, Year-To-Date, Yield to call, Yield to maturity, Yield to worst, Y shares