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An entry-level accounting position, usually reporting to any of the higher level accounting positions, or in smaller companies, to the controller. They may or may not have a bachelor's degree, and their main responsibilities will usually include reconciling accounts and preparing preliminary reports. [7] [8]
The Bureau of Labor Statistics (BLS) maintains the Direct Match Title File (DMTF) that contains job titles that match detailed occupations in the SOC. [5] For example, the following job titles all match to the occupation Bill and Account Collectors (SOC code of 43-3011): Collection Agent, Collections Clerk, Collections Representative, Debt Collector, Installment Agent, Installment Loan ...
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.
Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.
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 ...
In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1]
The first Edition of the NOC was published in 1992, and a Second Revised Edition was offered in 2001. Further minor revisions were made in 2006. The 2011 revision combined the variation National Occupational Classification for Statistics (NOC-S) and the 2006 NOC version into one system with structural changes. [3]
The vast majority of accounts in the city ledger are accounts receivable (one notable exception is the advance deposit account discussed below, which is an account payable). Included in the city ledger are accounts belonging to various companies that utilize the hotel for meeting space and for lodging travelling executives.