Chart of accounts
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A chart of accounts (COA) is a list of all accounts tracked by a single accounting system, and should be designed to capture financial information to make good financial decisions. Each account in the chart is assigned a unique identifier, typically an account number. Each account in the Anglo-Saxon chart is classified into one of the five categories: assets, liabilities, equity, income and expenses.
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Examples of numbering systems for charts of accounts:
- Chart of Accounts Explanation, sample for large corporations, sample for small companies.
- NetMBA
- AKNAF Software
- Aim Management Services, Inc