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How is a chart of accounts arranged?

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प्रश्न

How is a chart of accounts arranged?

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उत्तर

A Chart of Accounts is arranged logically in a top-to-bottom sequence, starting with Balance Sheet accounts and followed by Income Statement accounts. Within these categories, accounts are structured from broad groups down to specific individual ledgers using a numerical coding system.

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अध्याय 1: Overview of Computerised Accounting System - EXERCISES [पृष्ठ १६]

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एनसीईआरटी Accountancy Computerised Accounting System [English] Class 12
अध्याय 1 Overview of Computerised Accounting System
EXERCISES | Q 2. 8. (ii) | पृष्ठ १६
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