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A chart of accounts (COA) 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. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
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 ...
Accounting. Generally Accepted Accounting Principles ( GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) [1] and is the default accounting standard used by companies based in the United States . The Financial Accounting Standards Board (FASB) publishes ...
The following outline is provided as an overview of and topical guide to accounting: Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
The national income and product accounts ( NIPA) are part of the national accounts of the United States. They are produced by the Bureau of Economic Analysis of the Department of Commerce. They are one of the main sources of data on general economic activity in the United States. They use double-entry accounting to report the monetary value and ...
Data for February was revised lower to show these so-called core capital goods orders advancing 0.4% instead of 0.7% as previously reported. March's increase was in line with economists' expectations.
BAS (accounting) The Swedish BAS chart of accounts (Basic chart), represents the Swedish accounting generally accepted accounting principles (GAAP) and is an open to use chart of accounts for accounting in Sweden available in Swedish, English and German language texts. [1] Very similar chart of accounts are commonly used in neighbouring ...
e. 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 ...