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In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions In the accounting equation, every transaction will have a debit and credit entry, and the total debits (left side) will equal the total credits (right side) [1] the two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method.

These entries may occur in asset, liability, equity, expense, or revenue accounts. Like any equation, each side will always be equal In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries

These entries, referred to as postings, become part of a book of final entry or ledger

Examples of common financial accounts are sales, accounts [1] receivable, mortgages, loans. An accounting information system (ais) is a system of collecting, storing and processing financial and accounting data that are used by decision makers A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account [1][2] each transaction transfers value from credited accounts to debited accounts

For example, a tenant who. In economics, unit of account is one of the functions of money A unit of account [1] is a standard numerical monetary unit of measurement of the market value of goods, services, and other transactions Also known as a measure or standard of relative worth and deferred payment, a unit of account is a necessary prerequisite for the formulation of commercial agreements that involve debt.

A chart of accounts (coa) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger

Accounts may be associated with an identifier (account number) and a caption or header and are coded by account type In computerized accounting systems with.

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