chart of accounts for a quarry

chart of accounts for a quarry

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    A chart of accounts allows for the classification of financial transactions to facilitate the accumulation of revenues, expenditures and balance sheet accounts in the categories needed for required reports. A chart of accounts also provides for comparab ility of reported data when compiling or comparing reports from different agencies.

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    Definitions. The chart of accounts provides the framework within which the accounting records are constructed. It is defined as: A List of General Ledger Accounts consisting of Real and Nominal accounts Real Accounts - balance sheet accounts for assets, liabilities and equity accounts. Nominal Accounts income statement accounts for income, expenses and intermediary accounts

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