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- Q1406649 subject Q5919364.
- Q1406649 subject Q8219893.
- Q1406649 abstract "A chart of accounts (COA) is a created list of the accounts used by an organization to define each class of items for which money or the equivalent is spent or received. It is used to organize the finances of the entity and to segregate expenditures, revenue, assets and liabilities in order to give interested parties a better understanding of the financial health of the entity.Accounts are typically defined by an identifier (account number) and a caption or header and are coded by account type. In computerized accounting systems with computable quantity accounting, the accounts can have a quantity measure definition.The charts of accounts can be picked from a standard chart of accounts, like the BAS in Sweden. In some countries, charts of accounts are defined by the accountant from a standard general layouts or as regulated by law. However, in most countries it is entirely up to each accountant to design the chart of accounts.The list can use numerical, alphabetic, or alpha-numeric identifiers. However, in many computerized environments like the SIE format, only numerical identifiers are allowed. The structure and headings of accounts should assist in consistent posting of transactions. Each nominal ledger account is unique, which allows its ledger to be located. The list is typically arranged in the order of the customary appearance of accounts in the financial statements: balance sheet accounts followed by profit and loss accounts.".
- Q1406649 wikiPageExternalLink ?p=370.
- Q1406649 wikiPageExternalLink www.bas.se.
- Q1406649 wikiPageExternalLink xbrl.sec.gov.
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- Q1406649 wikiPageWikiLink Q8219893.
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- Q1406649 comment "A chart of accounts (COA) is a created list of the accounts used by an organization to define each class of items for which money or the equivalent is spent or received. It is used to organize the finances of the entity and to segregate expenditures, revenue, assets and liabilities in order to give interested parties a better understanding of the financial health of the entity.Accounts are typically defined by an identifier (account number) and a caption or header and are coded by account type.".
- Q1406649 label "Chart of accounts".