Chart of accounts - Wikipedia
https://en.wikipedia.org/wiki/Chart_of_accounts
OverviewAdministrationInternational aspects and accounting information interchange – Charts of accounts and tax harmonisation issuesTypes of accountsExample Chart of AccountsSee alsoA 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 account type. In computerized accounting systems
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