A ledger which holds all the nominal accounts of a business. Where the business uses a subsidiary ledger like the sales ledger to hold customer details, the nominal ledger will usually include a control account to show the total balance of the subsidiary ledger (a control account can be termed 'nominal' because it doesn't relate to a specific person).
Henry David Thoreau once said, "Things are in the saddle and ride mankind." Today, INFORMATION is in the saddle …and it’s riding us into the ground! We are just overwhelmed ... [ more... ]
Seriously. Actually sitting down and writing it can be a marvelous exercise in goal-setting. Make it long and detailed. Your obituary can become your script, telling who you were, what you did, how... [ more... ]