Ledger Account (CTBA025 - SIGACTB)

It is the technical name that identifies an Equity component (Asset or Liability) or a Result component (Expense or Income)

All that happens in the company and causes changes in Equity must be registered by Accounting in proprietary trading.

You can create a ledger account or, when maintaining an existing register, relate this ledger account to a referential chart of accounts, using information from footer of Chart of Accounts register.

Equity Accounts

They represent elements comprised in Equity:

• Assets
• Liabilities
• Deferred Income
• Net Equity

Income Accounts

Income accounts are those that represent changes in equity. They are divided into:

• Incomes
• Expenses