A Chart Of Accounts Is
A Chart Of Accounts Is. The main account types include Revenue, Expenses, Assets, Liabilities, and Equity. Companies in different lines of business will have different looking.
A chart of accounts (COA) is a list of financial accounts set up, usually by an accountant, for an organization, and available for use by the bookkeeper for recording transactions in the organization's general ledger.
In accounting, a standard chart of accounts is a numbered list of the accounts that comprise a company's general ledger.
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An account is a unique record for each type of asset, liability, equity, revenue and expense. The chart of accounts encourages the use of the consistency principle which helps a company with the assistance of comparing financial reports of previous years. A chart of accounts lists all accounts and is useful in aggregating information into financial statements.
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