chart of accounts
Definition
System of accounting records developed by every organization to be compatible with its particular financial structure, and in agreement with the amount of detail required in its financial statements. It consists of a list of ledger account names and numbers showing classifications and sub-classifications, and serves as an index to locate a given account within the ledger. See also class of accounts.
chart of accounts is in the Accounting & Auditing and Banking, Commerce & Finance subjects.
chart of accounts appears in the definition of the following term: class of accounts
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