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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 ...
Q2, or the second quarter, refers to the accounting period of April, May and June. Any financial statements you receive from April 1 to June 30 are for Q2 of the fiscal quarter system.
In the public sector, quarterly reporting is meant to highlight a government's revenues and expenditures for a quarter of the fiscal year as it is defined for that entity (in the United States, the fiscal year is different for the federal government than it is for other levels of government). According to McKinney, "governments stress how ...
Quarter-to-date (QTD) is a period starting at the beginning of the current quarter and ending at the current date. Quarter-to-date is used in many contexts, mainly for recording results of an activity in the time between a date (exclusive, since this day may not yet be “complete”) and the beginning of either the calendar or fiscal quarter.
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.
The flow of funds (FOF) accounts of the United States are prepared by the Flow of Funds section of the Board of Governors of the Federal Reserve System and are published quarterly in a publication called the Z.1 Statistical Release. Current and historical releases available in PDF, CSV, or XML format. Data frequency is annual from yearend 1945 ...
The 4–4–5 calendar is a method of managing accounting periods, and is a common calendar structure for some industries such as retail and manufacturing.It divides a year into four quarters of 13 weeks, each grouped into two 4-week "months" and one 5-week "month".
Here’s what the letters represent: A is the amount of money in your account. P is your principal balance you invested. R is the annual interest rate expressed as a decimal. N is the number of ...