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002-085 - Chart Of Accounts

A Chart of Accounts is the numerical reference numbers that are given to General Ledger Accounts which ultimately make up the Trading and Profit & Loss Account and Balance Sheet. An example of a Chart of Accounts that would relate to a Hostel business is given within this paper. Each type of bu ...Read more
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A Chart of Accounts is the numerical reference numbers that are given to General Ledger Accounts which ultimately make up the Trading and Profit & Loss Account and Balance Sheet.

An example of a Chart of Accounts that would relate to a Hostel business is given within this paper. Each type of business would have its own distinct Chart of Accounts prepared which facilitates the coding of financial data and the ultimate preparation of financial accounts for that business.