General Ledger Account Master Record
Accounting with SAP R/3
A general ledger account master record is a data file which contains the information on the structure of one G/L account, such as; code number, short name text, long name text, account group, and types of entries that are allowed to be posted to the account. Information in the master record controls the entering of data to a G/L account, and the management of the account.
[vgl. fast.finance.utoronto.ca/gtfm/3gfm/Section35.htm, Guide to Financial Management (22.11.2001), URL]