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A ledger [1] is a book or collection of accounts in which accounting transactions are recorded. Each account has: an opening or brought-forward balance; a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page) and an ending or closing, or carry-forward, balance.
A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. [1] [2] [3] Spreadsheets were developed as computerized analogs of paper accounting worksheets. [4] The program operates on data entered in cells of a table. Each cell may contain either numeric or text data, or the results of ...
Ruled paper (or lined paper) is writing paper printed with lines as a guide for handwriting. The lines often are printed with fine width and in light colour and such paper is sometimes called feint-ruled paper. Additional vertical lines may provide margins, act as tab stops or create a grid for plotting data; for example, graph paper ( squared ...
A civil drawing, or site drawing, is a type of technical drawing that shows information about grading, landscaping, or other site details. These drawings are intended to give a clear picture of all things in a construction site to a civil engineer . Civil drafters work with civil engineers and other industry professionals to prepare models and ...
This week’s column will cover a topic near and dear to all drivers in Michigan --“construction zone merging.” I can’t imagine why we received multiple questions about the same topic.
A ledger line or leger line is used in Western musical notation to notate pitches above or below the lines and spaces of the regular musical staff. A line slightly longer than the note head is drawn parallel to the staff, above or below, spaced at the same distance as the lines within the staff. The origin of the word is uncertain, but may have ...
v. t. e. An engineering drawing is a type of technical drawing that is used to convey information about an object. A common use is to specify the geometry necessary for the construction of a component and is called a detail drawing. Usually, a number of drawings are necessary to completely specify even a simple component.
Accounting. In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]