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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 ...
List of English words of Hindi or Urdu origin; List of English words of Hungarian origin; List of English words of Indian origin; List of English words of Indonesian origin, including from Javanese, Malay (Sumatran) Sundanese, Papuan (West Papua), Balinese, Dayak and other local languages in Indonesia; List of English words of Irish origin ...
The Online Etymology Dictionary or Etymonline, sometimes abbreviated as OED (not to be confused with the Oxford English Dictionary, which the site often cites), is a free online dictionary that describes the origins of English words, written and compiled by Douglas R. Harper. [1]
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.
The Swedish BAS chart of accounts (Basic chart), represents the Swedish accounting generally accepted accounting principles (GAAP) and is an open to use chart of accounts for accounting in Sweden available in Swedish, English and German language texts. [1] Very similar chart of accounts are commonly used in neighbouring countries and applicable ...
The English language descends from Old English, the West Germanic language of the Anglo-Saxons. Most of its grammar, its core vocabulary and the most common words are Germanic. [1] However, the percentage of loans in everyday conversation varies by dialect and idiolect, even if English vocabulary at large has a greater Romance influence.
See English language word origins and List of English words of French origin. Although English is a Germanic language, it has a deep connection to Romance languages. The roots of this connection trace back to the Conquest of England by the Normans in 1066.
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.