et

sihtotstarbeliste kontode tasakaalustamine

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Terminological databases

EKI terminibaas Esterm

ID 700566 Last modified 30.12.2004
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Domain public financesEU financing - EU budget
  • tasakaal - konto deebet- ja kreeditkäivete võrdsus, mille puhul öeldakse, et kontod on tasakaalus (accounts are in balance)
  • to balance - to calculate the amount needed to make the two sides of an account equal
  • to balance off the accounts - to make the two sides of an account balance at the end of an accounting period, by entering a debit balance in the credit side or a credit balance in the debit side, and carrying the balance forward int hte next period
balancing of appropriation accounts
Usage examples
  • In order to enable the last charges to be booked, and with a view to effecting the balancing of the appropriation accounts, transfers may be made even after the end of the financial year.

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