2RQ

Question

What is the purpose of the chart of accounts? Explain the numbering typically associated with the accounts.

Step-by-Step Solution

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Answer

The companies organize accounts by using the chart of accounts and numbering helps in providing order in accounts.

1Purpose of the chart of accounts

The main purpose of the chart of accounts for a business is to present the accounts in an organized way. 

2Explanation of numbering

The accounts starting with the 1 are usually assets, Number 2 represents liabilities, 3 for equity, 4 for the revenues, and 5 for the expenses of the business. The second and third digits in the account number represent where the account fits in the category.