Opinion poll. An opinion poll, often simply referred to as a poll or a survey, is a human research survey of public opinion from a particular sample. Opinion polls are usually designed to represent the opinions of a population by conducting a series of questions and then extrapolating generalities in ratio or within confidence intervals.
Definition: The general ledger is the primary accounting record of a company which uses double-entry bookkeeping. Accounts that are usually included in the general ledger are: 1  Current assets and Fixed assets.  Liabilities.
Using a general ledger is part of a system used by accountants to create the firmâs financial statements. Transactions are posted to the general ledger accounts, and the accountant generates a trial balance, a report listing all the accounts and each accountâs balance. The trial balance is adjusted by posting additional entries, and the adjusted trial balance is used to generate the financial statements.