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2. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   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.

3. General ledger - Wikipedia

   en.wikipedia.org/wiki/General_ledger

   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.

4. BAS (accounting) - Wikipedia

   en.wikipedia.org/wiki/BAS_(accounting)

   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.

5. Account (bookkeeping) - Wikipedia

   en.wikipedia.org/wiki/Account_(bookkeeping)

   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.

6. Balance sheet - Wikipedia

   en.wikipedia.org/wiki/Balance_sheet

   A balance sheet is a financial statement that shows the assets, liabilities and equity of an individual or organization as of a specific date. Learn about the types, formats, categories and examples of balance sheets for different entities and purposes.

7. Bookkeeping - Wikipedia

   en.wikipedia.org/wiki/Bookkeeping

   Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. Learn about the origin, methods, and steps of bookkeeping, as well as the related professions and terms.