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Personal Accounts |
Also found in: Financial, Wikipedia | 0.01 sec. |
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Personal Accounts
(bookkeeping), accounts included in analytic cost records and designed for settling with organizations and individuals. Personal accounts are opened by the bookkeeping department of an enterprise (organization or institution) for every legal or physical person with which it has particular types of settlements. All information on the condition and change in settlements is entered in the personal accounts. For example, the personal account of a production or office worker for keeping track of wage settlements includes information on wages computed for the worker, retentions and deductions made from this amount, and the total which is to be turned over to him. Personal accounts differ in form, reflecting the type of settlement (wages, offsetting of mutual demands, and the like) and accounting techniques (manual or mechanized). Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content. |
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