{"id":40217,"date":"2025-10-14T13:55:50","date_gmt":"2025-10-14T13:55:50","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-3-chart-of-accounts-2\/"},"modified":"2025-10-14T13:55:50","modified_gmt":"2025-10-14T13:55:50","slug":"lesson-3-chart-of-accounts-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-3-chart-of-accounts-2\/","title":{"rendered":"Lesson 3: Chart of Accounts"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 3: Financial Accounting Recording Process<\/h2>\n

Chart of Accounts
\n<\/h3>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

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.<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Charter of Account:
\n<\/h3>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Assets Table<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Liabilities Table<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Owner`s equity<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Revenues table<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Expenses Table<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

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.<\/h5>\n
The numbering system that identifies the accounts usually starts with the balance sheet accounts and follows with the income statement accounts<\/h5>\n
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<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

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.<\/h5>\n
The numbering system that identifies the accounts usually starts with the balance sheet accounts and follows with the income statement accounts<\/h5>\n
the next slides will show you the Numbering system.<\/h5>\n
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