What is the meaning of CHART OF ACCOUNTS?

CHART OF ACCOUNTS is a list of ledger account names and associated numbers arranged in the order in which they normally appear in the financial statements. The Chart of Accounts are customarily arranged in the following order: Assets, Liabilities, Owners' Equity (Stockholders' Equity for a corporation), Revenue, and Expenses.

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APABarry Goldsmith. (2010). chart of accounts. Retrieved September 23, 2026, from http://smartdefine.org/chart_of_accounts/definitions/1149811
ChicagoBarry Goldsmith. 2010. "chart of accounts" http://smartdefine.org/chart_of_accounts/definitions/1149811 (accessed September 23, 2026).
HarvardBarry Goldsmith 2010, chart of accounts, Smart Define, viewed 23 September, 2026, <http://smartdefine.org/chart_of_accounts/definitions/1149811>.
MLABarry Goldsmith. "chart of accounts" 21 October 2010. Web. 23 September 2026. <http://smartdefine.org/chart_of_accounts/definitions/1149811>