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A chart of accounts 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. Learn about the types, structure, administration and international aspects of charts of accounts.
Learn about the unique features and challenges of construction accounting, such as direct and indirect costs, revenue recognition methods, and auditing. See examples of how to apply the Percentage of Completion Method and the Completed Contract Method to a construction project.
COBie (Construction Operations Building Information Exchange) is a specification for capturing and recording project data related to space and equipment. It is associated with BIM approaches and has been adopted by the US government and some international standards.
Learn what a work breakdown structure (WBS) is, how it is used in project management and systems engineering, and its history and design principles. A WBS is a hierarchical decomposition of a project into deliverables that helps with cost estimation, schedule control, and reporting.
A general ledger is a bookkeeping ledger that aggregates accounting data from journals and subledgers. It contains accounts for assets, liabilities, equity, revenue, expenses, gains and losses, and is used to prepare financial statements.
The chart is the general guideline and every user can make any amendments and personally created accounts. The governments authorities accounting led by the Swedish National Financial Management Authority and the communes led by Swedish Association of Local Authorities and Regions have special versions with adding special accounts for their purpose.
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