account
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central data structure in the practice of accounting
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Article
In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries. These entries, referred to as postings, become part of a book of final entry or ledger. Examples of common financial accounts are sales, accountsreceivable, mortgages, loans, PP&E, common stock, sales, services, wages and payroll.
A chart of accounts provides a listing of all financial accounts used by particular business, organization, or government agency.
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asset
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financial statement
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accountant
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equity
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expense
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accounting standard
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Tax accounting in the United States
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International Standard Book Number
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copyright
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accounting
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service
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patent
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nonprofit organization
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budget
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loan
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corporation
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income
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Luca Pacioli
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balance sheet
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audit
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