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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 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 ledger account is created for each account in the chart of accounts for an organization and is classified into account categories, such as income, expense, assets, liabilities, and equity; the collection of all these accounts is known as the general ledger.
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.
On the other hand, a bank can lend some or all of the money it has on deposit to third parties. Such accounts, generally called loan or credit accounts, are subject to similar but reverse principles of a deposit account. In accounting terms, a loan account is an asset of the bank and a liability of the borrower.
NASPA Word List (NWL, formerly Official Tournament and Club Word List, referred to as OTCWL, OWL, TWL) is the official word authority for tournament Scrabble in the USA and Canada under the aegis of NASPA Games. [1] It is based on the Official Scrabble Players Dictionary (OSPD) with modifications to make it more suitable for tournament play.
It includes the F.F.1 list with 1,500 high-frequency words, completed by a later F.F.2 list with 1,700 mid-frequency words, and the most used syntax rules. [11] It is claimed that 70 grammatical words constitute 50% of the communicatives sentence, [12] [13] while 3,680 words make about 95~98% of coverage. [14] A list of 3,000 frequent words is ...
Lists of words and semantic concepts, used by linguists, language teachers and students, and lexicographers. Subcategories This category has only the following subcategory.