| 1. | In addition, employee IDs are sometimes mapped to a general ledger account number.
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| 2. | Each column of a ledger account lists transactions affecting that account.
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| 3. | From these nominal ledger accounts a trial balance can be created.
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| 4. | Each nominal ledger account is unique, which allows its ledger to be located.
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| 5. | Each transaction will be recorded in at least two ledger accounts.
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| 6. | This account receivable is recorded in the credit card company's city ledger account.
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| 7. | Each nominal ledger account will hold either a debit balance or a credit balance.
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| 8. | The trial balance lists all the nominal ledger account balances.
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| 9. | From these daybooks we create the ledger accounts.
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| 10. | Each account is known as a ledger account.
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