A Chart of accounts 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. Can be abbreviated COA.

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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

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