A balanced trial balance does not guarantee that there are no errors in the nominal ledger entries.
As a set of ledger entries, experts say, the plan is unassailable.
Balblair has one of the oldest archives in distilling, with the first ledger entry dated 25 January 1800.
I fidgeted to the point that Jamie at last suggested I come and copy ledger entries for him.
However, Grim Tuesday has gathered all actual coinage to himself, and everyone else must make do with ledger entries.
They said they could find no records - a check, an invoice or a ledger entry - describing the sale.
Users can download checks or statements from their bank and attach it to a ledger entry so that the program becomes a virtual, but well-organized, shoebox.
The name and page of the journal from which the ledger entry came is recorded in the folio number column.
An ammunition supply specialist performs a range of duties from stores accounting, electronic ledger entry, to warehousing duties including receiving and issuing ammunition.
By far the greater number, to judge from the ledger entries, had little or nothing to spare after paying their passage.