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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.
The chart is the general guideline and every user can make any amendments and personally created accounts. The governments authorities accounting led by the Swedish National Financial Management Authority [2] and the communes led by Swedish Association of Local Authorities and Regions [3] [4] have special versions with adding special accounts for their purpose.
This image might not be in the public domain outside of the United States; this especially applies in the countries and areas that do not apply the rule of the shorter term for US works, such as Canada, Mainland China (not Hong Kong or Macao), Germany, Mexico, and Switzerland.
The French generally accepted accounting principles, called Plan Comptable Général (PCG) is defined by the regulation n°2014-03 written by the Authority of Accounting Rules (Autorité des normes comptables, abbr. ANC), [1] validated by the Minister of the Budget.
Cash-basis accounting - Cash-basis versus accrual-basis accounting - Cash flow statement - Certified General Accountant - Certified Management Accountants - Certified Public Accountant - Chartered accountant - Chart of accounts - Common stock - Comprehensive income - Construction accounting - Convention of conservatism - Convention of ...
A standard chart of account (SCA) was enacted as of 2011. [14] It applies mostly to commercial companies, and explicitly excludes entities which are supervised by the two main Luxembourg regulators, the Commission de Supervision du Secteur Financier (CSSF) and the Commissariat aux Assurances (CAA), which are chiefly responsible for overseeing ...
The revised version (2.0) extended the standard to include information on Inventory and Fixed Assets. The opportunity was also taken to enhance the original SAF-T specification to take account of suggestions from OECD member countries and others. Schema is changed to XML Schema format and new information covering Inventory and Fixed Assets added.