{"id":22000,"date":"2025-08-02T14:58:53","date_gmt":"2025-08-02T14:58:53","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-3-chart-of-accounts\/"},"modified":"2025-08-12T18:11:07","modified_gmt":"2025-08-12T18:11:07","slug":"lesson-3-chart-of-accounts","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-3-chart-of-accounts\/","title":{"rendered":"Lesson 3: Chart of Accounts"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"22000\" class=\"elementor elementor-22000\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b8c0b6 e-con-full e-flex e-con e-parent\" data-id=\"6b8c0b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2a48440 e-con-full e-flex e-con e-child\" data-id=\"2a48440\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b35167 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"7b35167\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8ad435b e-con-full e-flex e-con e-child\" data-id=\"8ad435b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79aa6f1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"79aa6f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 3: Financial Accounting Recording Process<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fe2e06c e-flex e-con-boxed e-con e-parent\" data-id=\"fe2e06c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba79954 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"ba79954\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Chart of Accounts\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da1eaca exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"da1eaca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/8132b342dcd5cd2c3ea2628fe1217aec.png\" class=\"attachment-large size-large wp-image-24010\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/8132b342dcd5cd2c3ea2628fe1217aec.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/8132b342dcd5cd2c3ea2628fe1217aec-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/8132b342dcd5cd2c3ea2628fe1217aec-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/8132b342dcd5cd2c3ea2628fe1217aec-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/8132b342dcd5cd2c3ea2628fe1217aec-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/8132b342dcd5cd2c3ea2628fe1217aec-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46b55a0 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"46b55a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">lists the accounts and the account numbers that identify their location in the ledger The number of accounts depends on the amount of detail management desires.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88481a1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"88481a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"276\" height=\"224\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7f337a01e3e1c1179148af8da7e4586a.png\" class=\"attachment-large size-large wp-image-24000\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7f337a01e3e1c1179148af8da7e4586a.png 276w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7f337a01e3e1c1179148af8da7e4586a-15x12.png 15w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7f337a01e3e1c1179148af8da7e4586a-62x50.png 62w\" sizes=\"(max-width: 276px) 100vw, 276px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f004749 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"f004749\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Charter of Account:\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc0c5b1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"cc0c5b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"621\" height=\"334\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b9a291b0313f62e17229072ba078dcfe.jpg\" class=\"attachment-large size-large wp-image-24014\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b9a291b0313f62e17229072ba078dcfe.jpg 621w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b9a291b0313f62e17229072ba078dcfe-600x323.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b9a291b0313f62e17229072ba078dcfe-300x161.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b9a291b0313f62e17229072ba078dcfe-18x10.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b9a291b0313f62e17229072ba078dcfe-93x50.jpg 93w\" sizes=\"(max-width: 621px) 100vw, 621px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-154377d exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"154377d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: center;\"><span style=\"color: #000080;\">Assets Table<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e496937 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"e496937\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"607\" height=\"317\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/bee580ea1c97c152a6b661abfdedbeef.jpg\" class=\"attachment-large size-large wp-image-24016\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/bee580ea1c97c152a6b661abfdedbeef.jpg 607w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/bee580ea1c97c152a6b661abfdedbeef-600x313.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/bee580ea1c97c152a6b661abfdedbeef-300x157.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/bee580ea1c97c152a6b661abfdedbeef-18x9.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/bee580ea1c97c152a6b661abfdedbeef-96x50.jpg 96w\" sizes=\"(max-width: 607px) 100vw, 607px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-951393e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"951393e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: center;\"><span style=\"color: #000080;\">Liabilities Table<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f027c4e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"f027c4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"629\" height=\"254\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97.jpg\" class=\"attachment-large size-large wp-image-24015\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97.jpg 629w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97-600x242.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97-300x121.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97-18x7.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97-124x50.jpg 124w\" sizes=\"(max-width: 629px) 100vw, 629px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4a5b7b exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"a4a5b7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: center;\"><span style=\"color: #000080;\">Owner`s equity<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1c4cd4 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"b1c4cd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"629\" height=\"254\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97.jpg\" class=\"attachment-large size-large wp-image-24015\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97.jpg 629w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97-600x242.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97-300x121.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97-18x7.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ba77242e5054d945bb24499d05132e97-124x50.jpg 124w\" sizes=\"(max-width: 629px) 100vw, 629px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b970736 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b970736\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: center;\"><span style=\"color: #000080;\">Revenues table<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4dcd4b exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"c4dcd4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"630\" height=\"175\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ebf3b705b2b596e56496cf1996ff9b6f.jpg\" class=\"attachment-large size-large wp-image-24022\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ebf3b705b2b596e56496cf1996ff9b6f.jpg 630w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ebf3b705b2b596e56496cf1996ff9b6f-600x167.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ebf3b705b2b596e56496cf1996ff9b6f-300x83.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ebf3b705b2b596e56496cf1996ff9b6f-18x5.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ebf3b705b2b596e56496cf1996ff9b6f-180x50.jpg 180w\" sizes=\"(max-width: 630px) 100vw, 630px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9d081e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"f9d081e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: center;\"><span style=\"color: #000080;\">Expenses Table<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96a4ae7 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"96a4ae7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"630\" height=\"367\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/6098db059948322aedb24a27fe290766.jpg\" class=\"attachment-large size-large wp-image-24009\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/6098db059948322aedb24a27fe290766.jpg 630w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/6098db059948322aedb24a27fe290766-600x350.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/6098db059948322aedb24a27fe290766-300x175.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/6098db059948322aedb24a27fe290766-18x10.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/6098db059948322aedb24a27fe290766-86x50.jpg 86w\" sizes=\"(max-width: 630px) 100vw, 630px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08a1f8b exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"08a1f8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png\" class=\"attachment-large size-large wp-image-17599\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1134a50 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"1134a50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><span style=\"color: #000080;\">For example, The management of a company may want a single account for all types of utility expenses. Another may keep a separate expense account for each utility, Such as gas, electricity, and water.<\/span><\/h5><h5 style=\"text-align: left;\"><span style=\"color: #000080;\">The numbering system that identifies the accounts usually starts with the balance sheet accounts and follows with the income statement accounts<\/span><\/h5><h5 style=\"text-align: left;\"><span style=\"color: #000080;\">lists the accounts and the account numbers that identify their location in the ledger The number of accounts depends on the amount of detail management desires<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-773354e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"773354e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png\" class=\"attachment-large size-large wp-image-17599\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92241d3 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"92241d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">For example, the management of one company may want a single account for all types of utility expense. Another may keep separate expense accounts for each type of utility, such as gas, electricity, and water.<\/span><\/h5><h5><span style=\"color: #000080;\">The numbering system that identifies the accounts usually starts with the balance sheet accounts and follows with the income statement accounts<\/span><\/h5><h5><span style=\"color: #000080;\">the next slides will show you the Numbering system.<\/span><\/h5><h5>\u00a0<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-22000","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 3: Chart of Accounts - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-3-chart-of-accounts\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 3: Chart of Accounts - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 3: Financial Accounting Recording Process Chart of Accounts lists the accounts and the account numbers that identify their location in the ledger The number of accounts depends on the amount of detail management desires. 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