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Accounting or accountancy is the process by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Accounting is included in the JEL classification codes as JEL: M4
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]
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 ...
This category has the following 6 subcategories, out of 6 total. + American accountants (7 C, 365 P) A. ... Pages in category "Accounting in the United States"
Pages in category "Types of accounting" The following 17 pages are in this category, out of 17 total. This list may not reflect recent changes. C. Carbon accounting;
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.
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The following 26 pages are in this category, out of 26 total. This list may not reflect recent changes. ...