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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 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 Oxford Research Encyclopedias (OREs), which includes 25 encyclopedias in different areas, is an encyclopedic collection published by Oxford University Press in print and online. [ 1 ] [ 2 ] [ 3 ] Its website was entirely free during an initial development period of several years.
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.
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.
Readers with accounts can modify their Special:MyPage/skin.css to customize their individual printing experience. Remember that rules using @media print will show— or not show if that is the intent —in print preview but not printable version. Print URLs for references in citation templates
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
Again, this stands in contrast to the practice in English-speaking countries where standard charts of accounts usually are specific to each company, and where professional accounting bodies are responsible for defining practical rules and the applicable accounting doctrine rather than standardisation falling to governmental bodies or lawmakers ...