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Sumkonto

English translation: (intermediate) income summary account / ledger account / control account

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17:20 Oct 6, 2010

Danish to English translations [PRO]
Bus/Financial - Accounting

Danish term or phrase: Sumkonto

Sumkonti bruges til at beregne summen af et kontointerval

janmo KudoZ activity Questions: 11 (3 open) (2 closed without grading) Answers: 0 Denmark
Local time: 07:13

English translation:(intermediate) income summary account / ledger account / control account

Explanation:
***(intermediate) income summary accounts / ledger accounts / control accounts*** are used to calculate the sum of an account range

sources:

***summary account definition - summary account - definition of summary account from BusinessDictionary.com: Ledger account (such as a control account)*** whose balance represents the total ...
www.businessdictionary.com/.../summary-account.html -

***income summary account definition - income summary account - definition of income summary account from BusinessDictionary.com: Temporary account into which revenue and expense accounts are*** ...
www.businessdictionary.com/.../income-summary-account.html -

Closing Entries - However, ***an intermediate account called Income Summary usually is created. Revenues and expenses are transferred to the Income Summary account***, ...
www.quickmba.com/accounting/fin/closing-entries/ -

Accounting Income Summary Account - ***Explanation of how the Income Summary Account is used to close out revenue at the end of an accounting period***.
www.articlesbase.com/videos/.../281449910 -

Overview of Summary Accounts - 9 Sep 2003 ... ***A summary account is an account whose balance is the sum of balances from multiple detail accounts***. In other words, individual accounts that ...
www.ithaca.edu/.../REFFSG51.htm -

sources in German:

Konten kopieren, bearbeiten oder löschen [e-conomicWiki] - ***Dieses Summenkonto muss das letzte Konto des Kontointervalls sein. ... Dieses Summenkonto kann sich an beliebiger Stelle innerhalb des Kontointervalls*** ...
wiki.e-conomic.de/.../registerkarte_einstellungen:konten_bearbeiten -

[PDF] Einsatz von Anwendungssystemen - : PDF/Adobe Acrobat - Quick view
***Summenkonto. Summary Account***. Übergeordneter Segmentwert. Parent Segment Value oder (or). Betrag. Amount. ∑ Gemeinkosten. ∑ General (Indirect) Expenses ...
www.dr-thormaehlen.de/lectures/vorlesung_5.pdf -

[PDF] Betriebswirtschaftliches Controlling - : PDF/Adobe Acrobat - Quick view
BRTWW Berens -
konten3 ***(Summary Accounts) einrichten. Bei der Definition von Summen- ..... Die Segmentwerte für ein Summenkonto*** können End- knoten, Vorgänger oder T sein, ...
dr-thormaehlen.de/publications/flexfield.pdf -