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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    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 ...

  3. List of accounting roles - Wikipedia

    en.wikipedia.org/wiki/List_of_accounting_roles

    They may be referred to as bookkeepers, accountants, junior accountants, staff accountants, senior accountants, or accounting supervisors, depending on their level in the management duties and their position in the corporate hierarchy. An accountant is a generic term which can refer to any of the below classifications.

  4. BAS (accounting) - Wikipedia

    en.wikipedia.org/wiki/BAS_(accounting)

    The chart is the general guideline and every user can make any amendments and personally created accounts. The governments authorities accounting led by the Swedish National Financial Management Authority [2] and the communes led by Swedish Association of Local Authorities and Regions [3] [4] have special versions with adding special accounts for their purpose.

  5. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    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]

  6. Outline of accounting - Wikipedia

    en.wikipedia.org/wiki/Outline_of_accounting

    Chart of accounts – list of the accounts used by a business entity to define each class of items for which money or the equivalent is spent or received. Constant item purchasing power accounting – consistent method of indexing accounts by means of a general index which reflects changes in the purchasing power of money. It therefore attempts ...

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