A temporary record used in bookkeeping to track receipts and disbursements of an uncertain nature until they are identified and posted in the appropriate ledgers and journals. • A suspense account does not appear in a final financial statement. It is a useful tool when, for example, a lump-sum receipt or expenditure must be broken […]
pledgor. One who gives a pledge to another. — Also spelled pledger. [Cases: Pledges 8. C.J.S. Pledges § 6.]
due posting. 1. The stamping and placing of letters or packages in the U.S. mail. [Cases: Postal Service 15. C.J.S. Postal Service and Offenses Against Postal Laws §§ 18–19.] 2. The proper entry of an item into a ledger. 3. Proper publication; proper placement of an item (such as an announcement) in a particular place,
merger doctrine. 1. Copyright. The principle that since an idea cannot be copyrighted, neither can an expression that must inevitably be used in order to express the idea. • When the idea and expression are very difficult to separate, they are said to merge. For example, courts have refused copyright protection for business-ledger forms (Baker
posting. 1. Accounting. The act of transferring an original entry to a ledger. 2. The act of mailing a letter. 3. A method of substituted service of process by displaying the process in a prominent place (such as the courthouse door) when other forms of service have failed. See SERVICE(1). [Cases: Process 81. C.J.S. Process
normal balance. A type of debit or credit balance that is usu. found in ledger accounts. • For example, assets usu. have debit balances and liabilities usu. have credit balances.
journal n. (1)(海商法)航行日志 指存于船舶上用以记录航行路线等事项的文书。 (→logbook) (2)(商法)日记簿在复式簿记〔double entry〕中用以记录每日交易事项作为日后制作总账簿〔ledger〕之用的材料。 (3)〈美〉立法机关议事日志 国会两个议院根据宪法规定制作和保存的议事日志。
receipt, n. 1. The act of receiving something (my receipt of the document was delayed by two days). 2. A written acknowledgment that something has been received (keep the receipt for the gift). accountable receipt. A receipt in which a person admits that goods or money were delivered to the person and that the person
post. [Latin] After. Cf. ANTE. post, vb. 1. To publicize or announce by affixing a notice in a public place ( foreclosure notice was posted at the county courthouse). 2. To transfer (accounting entries) from an original record to a ledger (post debits and credits). 3. To place in the mail (post a letter). [Cases: