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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Example Chart of Accounts Sample Chart of Accounts. A chart of accounts compatible with IFRS and US GAAP includes balance sheet (assets, liabilities and equity) and the profit and loss (revenue, expenses, gains and losses) classifications. If used by a consolidated or combined entity, it also includes separate classifications for intercompany ...

  3. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [1] It emphasizes accountability rather than profitability, and is used by Nonprofit organizations and by governments. In this method, a fund consists of a ...

  4. Account (bookkeeping) - Wikipedia

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

    In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries. These entries, referred to as postings, become part of a book of final entry or ledger. Examples of common financial accounts are ...

  5. French generally accepted accounting principles - Wikipedia

    en.wikipedia.org/wiki/French_generally_accepted...

    The French generally accepted accounting principles, called Plan Comptable Général ( PCG) is defined by the regulation n°2014-03 written by the Authority of Accounting Rules ( Autorité des normes comptables, abbr. ANC ), [1] validated by the Minister of the Budget. The Authority of Accounting Rules was created by the ordonnance no 2009-79 ...

  6. BAS (accounting) - Wikipedia

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

    Some of these accounts have more than four digit numbers (the SIE specifications allow larger strings of numbers). The BAS foundation. The BAS foundation is a non-profit (BAS-Interessenternas förening) organisation with 1 employee. The development of the BAS chart is made by committee work with its main members.

  7. List of number-one Billboard Latin Albums from the 2020s

    en.wikipedia.org/wiki/List_of_number-one...

    The Billboard Top Latin Albums chart, published by Billboard magazine, is a record chart that ranks the performance of Latin music albums in the United States. The data is compiled by Nielsen SoundScan from a sample that includes music stores, music departments at electronics and department stores, Internet sales (both physical and digital) and verifiable sales from concert venues in the ...

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