Impersonal ledgers contain all the accounts which do not relate to an individual or a concern, such as those for fixed assets, stocks of material, services, wages, property, and possibly profit or loss. (Managing Business Archives, Turton, 1991). Can also be called Nominal Ledgers.
NOMINAL/ IMPERSONAL LEDGERS
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- ReferenceGB 160 B1/2/F8
- Dates of Creation1928-1996