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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.
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 classification of accounts into real, personal and nominal is based on their nature i.e. physical asset, liability, juristic entity or financial transaction. The further classification of accounts is based on the periodicity of their inflows or outflows in the context of the fiscal year: Income is a short term inflow during the fiscal year.
Learn the meaning and history of debits and credits in double-entry bookkeeping, and how they are used to record changes in value from business transactions. Find out the rules and examples of debits and credits for different types of accounts.
A table of the 100 largest bank holding companies in the U.S. ranked by total assets and market capitalization as of March 31, 2024. The list excludes some foreign banks with branches in the U.S. and defunct or acquired banks.
GAAP stands for generally accepted accounting principles, the accounting standard adopted by the U.S. Securities and Exchange Commission. Learn about the basic concepts, principles, constraints, and sources of GAAP, as well as the history and standard setting process.
An overview of accounting concepts, fields, history, methods, standards, and records. Learn about the nature, types, and key aspects of accounting, as well as the financial statements and auditing.
Find out the calories, carbs, fat, protein and more for over 37,000 foods and drinks. Search by name, brand or restaurant and add them to your Daily Totals to see how your calories add up.
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