The paper deduces the form and the operation method of pro memorial (L), journalledger and branch account, which were prevalent in Venice 500 years ago.
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 general journal.
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。
3
General Ledger The formal listing of journal accounts in a business used for financial statement preparation and tax filing.