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Chart of Accounts
A listing of all the accounts in a business's general ledger, which includes assets, liabilities, revenue, expenses, and equity.
Identification Numbers
Unique numerical codes assigned to entities for identification purposes, such as Social Security numbers for individuals or EINs for businesses in the U.S.
General Journal
A general journal is a basic accounting record used to document all financial transactions of a business in chronological order, prior to their transfer to specific accounts in the general ledger.
Source Documents
Original records or documents that provide evidence of financial transactions, used as the basis for accounting entries, like invoices and receipts.
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