account

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account,

n a basic storage unit in an accounting system. Individual accounts accept debit and credit entries that reflect the different types of transactions made by the practice.
account book,
n a book in which the financial transactions of a business or profession are entered. Such books may be admitted as evidence.
account, open,
n a straightforward arrangement between the dental provider and the patient for the handling of financial payments due the dental provider and owed by the patient.
account, payable,
n a dollar amount owed to creditors for items or services purchased from them.
References in periodicals archive ?
The 1826 day-book also illustrates a change in bookkeeping procedure, with numbers rather than slashes now being used to record the posting of daybook entries to the customer's page in the account book.
It is clear by this time that the cash book has taken on more of the character of an "aide memoire" for major business transactions than that of a personal account book.
The next Covent Garden account book at the British Library after 1757-58 is for the season 1760-61 (Egerton MS 2271), and one can see that Powell is no longer employed by the theatre.
All the records of tax-farming incomes in the main account book were compiled from the more detailed tax-farm registers (defter-i mukata'at).
This new publication on the account book is extremely comprehensive--with a thirty-page introduction, a full transcription of the account book (with the original Dutch text in black and an English translation in red), detailed annotations, a catalogue of the two hundred and forty-seven recorded Van Gogh works accompanied by thumbnail illustrations, and an index of names.
It also helped if the merchant affirmed the truthfulness of the contents of his account book under oath.
Drury Lane's 1771-72 account book lists three different glaziers and glass-men: Mr King, Mr Stafford, and Lowe & Company, each of whom may have specialized in different services or types of glass (Drury Lane Theatre Journals 1771-72 ff.
When read well, read wisely, read above all imaginatively -- in a word, when read as Martines reads his love sonnets, political canzoni, and cruel beffe -- even so prosaic a text as an account book or an inventory can disclose just as effectively as poetry "the ways in which people both daydreamed and carried out their ordinary activities under an aura of social ideals and stresses"
As contemplated, the liquidation of Harris & Harris Group's interest would be at a premium to its capital account book value at December 31, 2002.
Using mainly the account book of Charles Tisdall as a source, Rogan details the life of a young English landlord in Ireland's County Meath from age 21 to age 32 during the middle of the 18th century.
In the transition from single to double entry, evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze.