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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    t. e. 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 ...

  3. Casting out nines - Wikipedia

    en.wikipedia.org/wiki/Casting_out_nines

    Casting out nines. Casting out nines is any of three arithmetical procedures: [1] Adding the decimal digits of a positive whole number, while optionally ignoring any 9s or digits which sum to 9 or a multiple of 9. The result of this procedure is a number which is smaller than the original whenever the original has more than one digit, leaves ...

  4. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    The chart of accounts is the table of contents of the general ledger. Totaling of all debits and credits in the general ledger at the end of a financial period is known as trial balance . "Daybooks" or journals are used to list every single transaction that took place during the day, and the list is totaled at the end of the day.

  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] It is the system of record for an organization’s financial transactions. [7]

  6. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Accounts clerk. v. t. e. Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding ...

  7. 9S (Nier: Automata) - Wikipedia

    en.wikipedia.org/wiki/9S_(Nier:_Automata)

    YoRHa No.9 Type S (Japanese: ヨルハ九号S型, Hepburn: Yoruha Kyū-gō S-gata), commonly called 9S and informally "Nines", a fictional character from the 2017 action role-playing game Nier: Automata developed by PlatinumGames and published by Square Enix. 9S is a YoRHa squadron "Scanner" reconnaissance model known for his outgoing personality and curiosity about the world and the Machine ...

  8. National Income and Product Accounts - Wikipedia

    en.wikipedia.org/wiki/National_Income_and...

    Seven summary accounts are published, as well as a much larger number of more specific accounts. The first summary account shows the gross domestic product (GDP) and its major components. The table summarizes national income on the left (debit, revenue) side and national product on the right (credit, expense) side of a two-column accounting report.

  9. Nines (notation) - Wikipedia

    en.wikipedia.org/wiki/Nines_(notation)

    Nines are an informal logarithmic notation for proportions very near to one or, equivalently, percentages very near 100%. Put simply, "nines" are the number of consecutive nines in a percentage such as 99% (two nines) [1] or a decimal fraction such as 0.999 (three nines). Their common uses include grading the purity of materials – especially ...