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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 ...
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".
As companies report on a quarterly basis, if you receive a statement from July 1 to Sept. 30 this would indicate how the company performed financially in the third quarter.
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 ...
Trailing twelve months (TTM) is a measurement of a company's financial performance (income and expenses) used in finance.It is measured by using the income statements from a company's reports (such as interim, quarterly or annual reports), to calculate the income for the twelve-month period immediately prior to the date of the report.
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.
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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.