A listing of all of a company’s account names and numbers used in its general ledger, its accounting books. Typically these accounts include codes that indicate the type of transaction and the department or project the expense is associated with.
chart of accounts
The definition of a chart of accounts is a list of account names and numbers used in accounting to organize financial records into different expenses, liabilities, assets and income.
An example of a chart of accounts is the number system used in Quickbooks to track profits and losses.