| NOMBRE | possession | libro mayor general | the ledger that contains all of the financial accounts of a business |
|---|
| Sentido | The ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts). | |
|---|---|---|
| Partes | cuenta de control | An account that shows totals / totals of amounts entered in a subsidiary ledger |
| General | leger, libro mayor, libro | A record in which commercial accounts are recorded |
| Inglés | general ledger | |
| Catalán | llibre major | |
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