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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 ...
A set of polygons in an Euler diagram This set equals the one depicted above since both have the very same elements.. In mathematics, a set is a collection of different [1] things; [2] [3] [4] these things are called elements or members of the set and are typically mathematical objects of any kind: numbers, symbols, points in space, lines, other geometrical shapes, variables, or even other ...
Number blocks, which can be used for counting. Counting is the process of determining the number of elements of a finite set of objects; that is, determining the size of a set. . The traditional way of counting consists of continually increasing a (mental or spoken) counter by a unit for every element of the set, in some order, while marking (or displacing) those elements to avoid visiting the ...
The classification of accounts into real, personal and nominal is based on their nature i.e. physical asset, liability, juristic entity or financial transaction. The further classification of accounts is based on the periodicity of their inflows or outflows in the context of the fiscal year: Income is a short term inflow during the fiscal year.
The 52 partitions of a set with 5 elements. In general, is the number of partitions of a set of size . A partition of a set is defined as a family of nonempty, pairwise disjoint subsets of whose union is .
In mathematics, a set is countable if either it is finite or it can be made in one to one correspondence with the set of natural numbers. [a] Equivalently, a set is countable if there exists an injective function from it into the natural numbers; this means that each element in the set may be associated to a unique natural number, or that the elements of the set can be counted one at a time ...
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Sets can themselves be elements. For example, consider the set = {,, {,}}. The elements of B are not 1, 2, 3, and 4. Rather, there are only three elements of B, namely the numbers 1 and 2, and the set {,}. The elements of a set can be anything. For example the elements of the set = {,,} are the color red, the number 12, and the set B.
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