raamatupidamises kasutatav kahe poolega tabel (register) teatud üht laadi tehingute arvestamiseks, näiteks materjali konto, palga konto jne. Konto vasakut poolt nimetatakse deebetiks (deebetipooleks) ja paremat kreeditiks (kreeditipooleks).
a chronological list of debits and credits relating to a specified asset, liability, expense, or income of a business and forming part of the ledger
correct allocation of payments in the accounts: trace payments to the accounts; verification that the correct account / budget post is used. Attention is to be paid to the 80 - 20 % split and to suspense accounts including EAGGF and national accounts.
