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2. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   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.

3. Ledger - Wikipedia

   en.wikipedia.org/wiki/Ledger

   A ledger [1] is a book or collection of accounts in which accounting transactions are recorded. Each account has: an opening or brought-forward balance; a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page) and an ending or closing, or carry-forward, balance.

4. Bookkeeping - Wikipedia

   en.wikipedia.org/wiki/Bookkeeping

   A company can maintain one journal for all transactions, or keep several journals based on similar activity (e.g., sales, cash receipts, revenue, etc.), making transactions easier to summarize and reference later. For every debit journal entry recorded, there must be an equivalent credit journal entry to maintain a balanced accounting equation ...

5. Spreadsheet - Wikipedia

   en.wikipedia.org/wiki/Spreadsheet

   [1] [2] [3] Spreadsheets were developed as computerized analogs of paper accounting worksheets. [4] The program operates on data entered in cells of a table. Each cell may contain either numeric or text data, or the results of formulas that automatically calculate and display a value based on the contents of other cells.

6. List of spreadsheet software - Wikipedia

   en.wikipedia.org/wiki/List_of_spreadsheet_software

   [5] Siag — for Linux, OpenBSD and Apple Mac OS X. A simple old spreadsheet, part of Siag Office. [6] Sheets — for MS Windows, Linux, FreeBSD, Apple Mac OS X and Haiku. Part of the extensive Calligra Suite. Possibly still mainly for Linux, but ports have been developed for other operating systems. [7]

7. Mortgage rates stay flat as Trump’s second term comes into ...

   www.aol.com/finance/mortgage-rates-stay-flat...

   Mortgage rates stalled an upward rise this week as financial markets adjusted to a second Trump presidency. The average 30-year mortgage rate was essentially unchanged at 6.78% for the week ...

8. General ledger - Wikipedia

   en.wikipedia.org/wiki/General_ledger

   [10] [5] The accounting equation is the mathematical structure of the balance sheet. Although a general ledger appears to be fairly simple, in large or complex organizations or organizations with various subsidiaries, the general ledger can grow to be quite large and take several hours or days to audit or balance.

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