Glossary entry

Czech term or phrase:

deník

English translation:

day-book

Added to glossary by jankaisler
Dec 4, 2010 09:30
13 yrs ago
1 viewer *
Czech term

deník

Czech to English Bus/Financial Accounting
Very often repeating word in this document. Relates to accounting within a bank when they issue invoices and other accounting transactions. So far Ive been using logbook. Daily Ledger??
Proposed translations (English)
3 +1 day-book
4 journal
Change log

Dec 8, 2010 07:15: jankaisler changed "Edited KOG entry" from "<a href="/profile/11129">Karel Kosman's</a> old entry - "deník"" to ""day-book""

Discussion

Ivan Šimerka Dec 4, 2010:
I would say "ledger"
Maria Chmelarova Dec 4, 2010:
bookkeeping/accounting daybooks in bookkeeping and journal in accounting; rozdiel medzi ? httpp://en.wikipedia.org/wiki/Bookkeeping
pre zaujimavost a porovnanie - "book(s) of prime entry" - www.howto.co.uk

Proposed translations

+1
2 mins
Selected

day-book

slovník - účetní deník
Peer comment(s):

agree Maria Chmelarova
5 hrs
Dík Maria!
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4 KudoZ points awarded for this answer.
28 mins

journal

In EUR-lex:

Accounting ledgers

(Article 135 of the Financial Regulation)

1. Each institution and each body referred to in Article 185 of the Financial Regulation shall keep a journal, a general ledger and an inventory.

2. The accounting ledgers shall consist of electronic documents which are identified by the accounting officer and offer full guarantees for use as evidence.

3. Entries in the journal shall be transferred to the general ledger, itemised according to the chart of accounts referred to in Article 212.

4. The journal and the general ledger may be split into as many special journals and special ledgers as are necessary to meet requirements.

5. Entries recorded in special journals and special ledgers shall be centralised at least every month in the journal and in the general ledger.
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