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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 ...
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
List of Dewey Decimal classes. The Dewey Decimal Classification (DDC) is structured around ten main classes covering the entire world of knowledge; each main class is further structured into ten hierarchical divisions, each having ten divisions of increasing specificity. [ 1] As a system of library classification the DDC is "arranged by ...
v. t. e. Articles in economics journals are usually classified according to JEL classification codes, which derive from the Journal of Economic Literature. The JEL is published quarterly by the American Economic Association (AEA) and contains survey articles and information on recently published books and dissertations.
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.
Accounting. In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [ 1] A general ledger may be maintained on paper, on a computer, or in the cloud. [ 2]
Category. : Accounting. Help. Wikimedia Commons has media related to Accounting. Accounting or accountancy is the process by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Accounting is included in the JEL classification codes as JEL: M4.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [ 1][ 2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and ...