Definicja chart of accounts (FI)

Co znaczy CHART OF ACCOUNTS (FI):

A classification scheme consisting of a group of general ledger (G/L) accounts.

A chart of accounts provides a framework for the recording of values to ensure an orderly rendering of accounting data. The G/L accounts it contains are used by one or more company codes.

For each G/L account, the chart of accounts contains the account number, the account name, and technical information.

A chart of accounts must be assigned to each company code. This chart of accounts is the operative chart of accounts and is used in both financial accounting and cost accounting. Other charts of accounts include:

Country-specific charts of accounts -

These are structured in accordance with legal requirements of the country in question

Group chart of accounts -

This is structured in accordance with requirements pertaining to Consolidation.