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A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
Blue Dart Express is an Indian logistics company that provides courier delivery services. [ 3 ] [ 4 ] [ 5 ] It is headquartered in Mumbai , Maharashtra . [ 6 ] It has a subsidiary cargo airline, Blue Dart Aviation that operates in South Asian countries. [ 7 ]
The general ledger contains a page for all accounts in the chart of accounts [5] arranged by account categories. The general ledger is usually divided into at least seven main categories: assets, liabilities, owner's equity, revenue, expenses, gains and losses. [6]
Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.
In double-entry bookkeeping, a sale of merchandise is recorded in the general journal as a debit to cash or accounts receivable and a credit to the sales account. [3] The amount recorded is the actual monetary value of the transaction, not the list price of the merchandise. A discount from list price might be noted if it applies to the sale.
Six corrections deputies pleaded not guilty Friday to charges ranging from murder to aggravated assault in the beating and death of a Black man who was having a psychotic episode in a Memphis jail ...
The cash or accounts receivables are received, that is, when the advances are readily convertible to cash or receivables. When such goods or services are transferred or rendered. For example: Revenues from selling inventory are recognized at the date of sale, often the date of delivery. Revenues from rendering services are recognized when ...
Blue Dart Aviation is a cargo airline based in Chennai, Tamil Nadu, India. It serves 7 Indian metro cities with its main base as Chennai International Airport . German courier company Deutsche Post owns a 70% stake in the airline through its subsidiary Blue Dart Express .