Business, Legal & Accounting Glossary
A list of all of the accounts that are held in which business transactions are classified and recorded.
A chart of accounts (COA) is a list of all accounts tracked by a single accounting system, and should be designed to capture financial information to make good financial decisions. Each account in the chart is assigned a unique identifier, typically an account number. Each account in the Anglo-Saxon chart is classified into one of the five categories: assets, liabilities, equity, income and expenses.
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This glossary post was last updated: 18th April, 2020 | 2 Views.