Glossary entry (derived from question below)
Czech term
deník
3 +1 | day-book |
jankaisler
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4 | journal |
Ales Horak
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Dec 8, 2010 07:15: jankaisler changed "Edited KOG entry" from "<a href="/profile/11129">Karel Kosman's</a> old entry - "deník"" to ""day-book""
Proposed translations
journal
Accounting ledgers
(Article 135 of the Financial Regulation)
1. Each institution and each body referred to in Article 185 of the Financial Regulation shall keep a journal, a general ledger and an inventory.
2. The accounting ledgers shall consist of electronic documents which are identified by the accounting officer and offer full guarantees for use as evidence.
3. Entries in the journal shall be transferred to the general ledger, itemised according to the chart of accounts referred to in Article 212.
4. The journal and the general ledger may be split into as many special journals and special ledgers as are necessary to meet requirements.
5. Entries recorded in special journals and special ledgers shall be centralised at least every month in the journal and in the general ledger.
Discussion
pre zaujimavost a porovnanie - "book(s) of prime entry" - www.howto.co.uk