konto saldo - konto jääk; kirjendatud deebetite ja kreeditite netosumma; liigid: 1) 0-kontojääk (kogudeebet ja -kreedit on võrdsed); 2) deebetjääk (kogudeebet on suurem kogukreeditist ); 3) kreeditjääk (kogukreedit on suurem kogudeebetist)
The accounts shall enable the general balance of the accounts to be established, i. e. the statement of all the institution's assets and liabilities accounts, including the balanced accounts with, in each case: - account number, - description, - total debits, - total credits, - balance.
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