nominal ledger


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Related to nominal ledger: nominal accounts

nominal ledger

the LEDGER which is used to record a firm's income and expenses.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
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Alma Duncan worked in my department, nominal ledger, in the accounts department.
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The 1916 text clearly outlines a double-entry style with the final calculation of profit or loss in a nominal ledger. The MCA ledgers also contained expenditures, receipts, and losses (transaction costs and natural loss), but no profit ledger.
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