chart of accounts

chart of accounts definition - business

chart of accounts

A coded list of accounts in the general ledger that can be used to properly classify, record, and report for purposes of constructing financial statements.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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