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2. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   t. e. 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 ...

3. 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. [1] It involves preparing source documents for all transactions, operations, and other events of a business. Transactions include purchases, sales, receipts and payments by an individual person, organization or ...

4. General ledger - Wikipedia

   en.wikipedia.org/wiki/General_ledger

   v. t. e. In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]

5. 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.

6. 4–4–5 calendar - Wikipedia

   en.wikipedia.org/wiki/4–4–5_calendar

   The 4–4–5 calendar is a method of managing accounting periods, and is a common calendar structure for some industries such as retail and manufacturing. It divides a year into four quarters of 13 weeks, each grouped into two 4-week "months" and one 5-week "month". The longer "month" may be set as the first (5–4–4), second (4–5–4), or ...

7. General journal - Wikipedia

   en.wikipedia.org/wiki/General_journal

   A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices. Journals are prime entry books, and may also be referred ...