411 REFERENCE · Wikibooks
ERP Internals/Modules/General Ledger/Functions/Maintain Chart of Accounts
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Chart of Accounts Chart of Account is a classification of accounts define in a Financial accounting such as Frame work for recording value and value flows in order to guaranty an orderly rendering of Financial Statements.
A chart of account can consists of objects that can simultaneously represent both expenses and revenue accounts for financial accounting and cost and revenues elements for controlling.