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Bus/Financial - Accounting | | English term or phrase: set of accounts | Pronašla sam definiciju ali i dalje ne znam tačan prevod:
Group of ledger accounts that a particular firm adopts. Ledger accounts are customarily sequenced and numbered in the order in which they will appear in the financial statements. Listed first are the balance sheet accounts-assets, liabilities, and stockholders' equity, in that order. The income statement accounts-revenue and expenses-follow. Of course, the more complex the operation, the greater the number of ledger accounts required. Each specific account has its own number.Alisting of account names and numbers is called the chart of accounts. |
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