A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the generaljournal.
股票分割不改变任何分类账账户的余额,因此,在普通日记账中仅通过一个备忘分录记录该业务。
2
Maintenance of the general ledger, journalentry, ac reconciliation clearing, preparation of various acing statements financial repts.