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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 ...
National accounts is included in the JEL classification codes as JEL: C82 and JEL:E01. National accounts or national account systems ( NAS) are the implementation of complete and consistent accounting techniques for measuring the economic activity of a nation. These include detailed underlying measures that rely on double-entry accounting.
Cost Accounting Standards. Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to substantially all contractors, whereas CAS applied ...
Accounting Standards Codification. In US accounting practices, the Accounting Standards Codification ( ASC) is the current single source of United States Generally Accepted Accounting Principles (GAAP). It is maintained by the Financial Accounting Standards Board (FASB).
Levels and categories of classification. The United States government classifies sensitive information according to the degree which the unauthorized disclosure would damage national security. The three primary levels of classification (from least to greatest) are Confidential, Secret, and Top Secret.
The European System of Accounts ( ESA) is the system of national accounts and regional accounts used by members of the European Union. It was most recently updated in 2010 (ESA 2010). The ESA 95 is fully consistent with the United Nations System of National Accounts (1993 SNA) in definitions, accounting rules and classifications. [1]
Accounting. Generally Accepted Accounting Principles ( GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) [1] and is the default accounting standard used by companies based in the United States . The Financial Accounting Standards Board (FASB) publishes ...
Authoritative Status of NCGA Pronouncements and AICPA Industry Audit Guide. July 1984. Amended by various GASBS and GASBCS 1. Partially superseded by GASBS 27. 2. Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457. Jan. 1986. Superseded by GASBS 32. 3.