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The charts of accounts can be picked from a standard chart of accounts, like the BAS in Sweden. In some countries, charts of accounts are defined by the accountant from a standard general layouts or as regulated by law. However, in most countries it is entirely up to each accountant to design the chart of accounts.
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.
A chart of accounts is a list of the accounts codes that can be identified with numeric, alphabetical, or alphanumeric codes allowing the account to be located in the general ledger. The equity section of the chart of accounts is based on the fact that the legal structure of the entity is of a particular legal type.
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.
General ledger, chart of accounts, accounts receivable, accounts payable, double-entry bookkeeping system, small business accounting, mid-market enterprise accounting, multi-currency, multi-language, multi-user, business reporting, management reporting, inventory control, service/project tracking & billing, payroll, open data and backup exports.
It has 1 ⁄ 2 in (12.7 mm) spacing between ruling lines, with a single margin drawn down the center of the page. Wide ruled (or legal ruled) paper has 11 ⁄ 32 in (8.7 mm) spacing between horizontal lines, with a vertical margin drawn about 1 + 1 ⁄ 4 inches (32 mm) from the left-hand edge of the page. It is commonly used by American ...
For example, a quarto (from Latin quartō, ablative form of quartus, fourth [3]) historically was a book printed on sheets of paper folded in half twice, with the first fold at right angles to the second, to produce 4 leaves (or 8 pages), each leaf one fourth the size of the original sheet printed – note that a leaf refers to the single piece ...
The most common size for index card in North America and the UK is 3 by 5 inches (76.2 by 127.0 mm), hence the common name 3-by-5 card.Other sizes widely available include 4 by 6 inches (101.6 by 152.4 mm), 5 by 8 inches (127.0 by 203.2 mm) and ISO-size A7 (74 by 105 mm or 2.9 by 4.1 in).