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Chart of accounts


Chart of accounts (COA) is a list of the accounts used by an organization . The list can be numerical, alphabetic, or alpha-numeric. The structure and headings of accounts should assist in consistent posting of transactions. Each nominal ledger account is unique to allow its ledger to be located. The list is typically arranged in the order of the customary appearance of accounts in the financial statements, profit and loss accounts followed by balance sheet accounts.

Nomenclature, classification and codification


Simple Chart of Accounts

Group headings - Sales, Cost of Goods Sold, Direct Expenses, Administration Expenses, Selling Expenses, Distribution Expenses, Establishment Expenses, Financial Expenses

Within each of these headings will be the individual nominal ledger accounts that make up the chart of accounts. Establishment expenses may consist of rent, rates, repairs

Balance Sheet Accounts ---- Asset Accounts ---- Cash, Bank Accounts, Accounts Receivable (Debtors), Prepaid Expenses, Inventory (Stock on Hand), Land, Buildings, Vehicles & Equipment, Investments & Stocks, Accumulated Depreciation and Other Assets ---- Liability Accounts ---- Accounts Payable (Creditors), Credit Cards, Tax Payable, Employment Expenses Payable, Bank Loans, ---- Stockholders' Equity Accounts ---- Common Stock (Share Capital), Retained Earnings (Revenue Reserves), Drawings

Profit & Loss accounts ---- Revenue Accounts ---- Sales Revenue, Sales Returns & Allowances, Sales Discounts, Interest Income, ----Cost of Goods Sold Accounts---- Purchases and sales Expense All sales Expense Purchase Returns & Allowances ---- Expense Accounts ---- Advertising Expense, Bank Fees, Depreciation Expense, Payroll Expense, Payroll Tax Expense, Rent Expense, Income Tax Expense, Office Expense, Utilities Expense

Trial Balance

The trial balance is a list of the active general ledger accounts with debit and credit balances. A balanced trial balance does not guarantee that there are no errors in the nominal ledger entries.

Types of accounts

  1. Asset accounts: represent the different types of economic resources owned by a business, common examples of Asset accounts are cash, cash in bank, building, inventory, prepaid rent, goodwill, accounts receivable
  2. Liability accounts: represent the different types of economic obligations by a business, such as accounts payable, bank loan, bonds payable, accrued interest.
  3. Equity accounts: represent the residual equity of a business (after deducting from Assets all the liabilities) including Retained Earnings and Appropriations.
  4. Revenue accounts orincome: represent the company's gross earnings and common examples include Sales, Service revenue and Interest Income.
  5. Expense accounts: represent the company's expenditures to enable itself to operate. Common examples are electricity and water, rentals, depreciation, doubtful accounts, interest, insurance.
  6. Contra-accounts: from the term ciccia, meaning to deduct, the value of which are opposite the 5 above mentioned types of accounts. For instance, a contra-asset account is Accumulateddepreciation. This label represents deductions to a relatively permanent asset like Building.

Pie chart

A pie chart (or a circle graph) is a circularchart divided into sectors, illustrating proportion. In a pie chart, the arc length of each sector (and consequently its central angle and area), is proportional to the quantity it represents. When angles are measured with 1 turn as unit then a number of percent is identified with the same number of centiturns. Together, the sectors create a full disk. It is named for its resemblance to a pie which has been sliced. The earliest known pie chart is generally credited to William Playfair's Statistical Breviary of 1801.

The pie chart is perhaps the most ubiquitous statistical chart in the business world and the mass media. However, it has been criticized, and some recommend avoiding it, pointing out in particular that it is difficult to compare different sections of a given pie chart, or to compare data across different pie charts. Pie charts can be an effective way of displaying information in some cases, in particular if the intent is to compare the size of a slice with the whole pie, rather than comparing the slices among them. Pie charts work particularly well when the slices represent 25 to 50% of the data, but in general, other plots such as the bar chart or the dot plot, or non-graphical methods such as tables, may be more adapted for representing certain information.It also shows the frequency within certain groups of information.


The following example chart is based on preliminary results of the election for the European Parliament in 2004. The table lists the number of seats allocated to each party group, along with the derived percentage of the total that they each make up. The values in the last column, the derived central angle of each sector, is found by multiplying the percentage by 360°.

*Because of rounding, these totals do not add up to 100 and 360.

The size of each central angle is proportional to the size of the corresponding quantity, here the number of seats. Since the sum of the central angles has to be 360°, the central angle for a quantity that is a fraction Q of the total is 360Q degrees. In the example, the central angle for the largest group (European People's Party (EPP)) is 135.7° because 0.377 times 360, rounded to one decimal place(s), equals 135.7.

Use, effectiveness and visual perception

Pie charts are common in business and journalism, perhaps because they are perceived as being less "geeky" than other types of graph. However statisticians generally regard pie charts as a poor method of displaying information, and they are uncommon in scientific literature. One reason is that it is more difficult for comparisons to be made between the size of items in a chart when area is used instead of length and when different items are shown as different shapes. Stevens' power law states that visual area is perceived with a power of 0.7, compared to a power of 1.0 for length. This suggests that length is a better scale to use, since perceived differences would be linearly related to actual differences.

Further, in research performed at AT&T Bell Laboratories, it was shown that comparison by angle was less accurate than comparison by length. This can be illustrated with the diagram to the right, showing three pie charts, and, below each of them, the corresponding bar chart representing the same data. Most subjects have difficulty ordering the slices in the pie chart by size; when the bar chart is used the comparison is much easier.. Similarly, comparisons between data sets are easier using the bar chart. However, if the goal is to compare a given category (a slice of the pie) with the total (the whole pie) in a single chart and the multiple is close to 25 or 50 percent, then a pie chart can often be more effective than a bar graph.

Variants and similar charts

Polar area diagram

The polar area diagram is similar to a usual pie chart, except sectors are equal angles and differ rather in how far each sector extends from the center of the circle. The polar area diagram is used to plot cyclic phenomena (e.g., count of deaths by month). For example, if the count of deaths in each month for a year are to be plotted then there will be 12 sectors (one per month) all with the same angle of 30 degrees each. The radius of each sector would be proportional to the square root of the death count for the month, so the area of a sector represents the number of deaths in a month. If the death count in each month is subdivided by cause of death, it is possible to make multiple comparisons on one diagram, as is clearly seen in the form of polar area diagram famously developed by Florence Nightingale.

The first known use of polar area diagrams was by André-Michel Guerry, which he called courbes circulaires, in an 1829 paper showing seasonal and daily variation in wind direction over the year and births and deaths by hour of the day. Léon Lalanne later used a polar diagram to show the frequency of wind directions around compass points in 1843. The wind rose is still used by meteorologists. Nightingale published her rose diagram in 1858. The name "coxcomb" is sometimes used erroneously. This was the name Nightingale used to refer to a book containing the diagrams rather than the diagrams themselves. It has been suggested that most of Nightingale's early reputation was built on her ability to give clear and concise presentations of data.

Spie chart

A useful variant of the polar area chart is the spie chart designed by Feitelson . This superimposes a normal pie chart with a modified polar area chart to permit the comparison of a set of data at two different states. For the first state, for example time 1, a normal pie chart is drawn. For the second state, the angles of the slices are the same as in the original pie chart, and the radii vary according to the change in the value of each variable. In addition to comparing a partition at two times (e.g. this year's budget distribution with last year's budget distribution), this is useful for visualizing hazards for population groups (e.g. the distribution of age and gener groups among road casualties compared with these groups's sizes in the general population). The R Graph Gallery provides an example.

Multi-level pie chart

Multi-level pie chart, also known as a radial tree c

From Yahoo Answers

Question:which alcohol do you take shots of. (rum brandy whiskey, etc.) can u take a shot of anything? what are brands of alcohol classified as. for example bacardi is rum, what is everything else? how do u make jungle juice and how to make jello shots?

Answers:You can pretty much take a shot of any sort of liquor, though some will be more pleasant than others. You can also make mixed shots: Banana liqueur and raspberry sour puss together makes a shot called a gummy bear, blue caracou and sour puss is called a porn star.. There are the main hard liquors: vodka, rum, whiskey (whiskey has many sub-classifications: Irish, Scotch, Rye, Canadian and Bourbon are the common ones), gin, brandy (3 kinds: grape, fruit and pomace), cognac (a brandy, but using grapes from a specific region of France), tequilla. Brand names of each: Vodka: Smirnoff, Grey Goose Rum: Bacardi, Captain Morgans, Sailor Jerry Whiskey Irish: Bushmills Scotch: Glenfiddich Rye: R&R, Jim Beam Canadian: Alberta Premium Bourbon: Jack Daniels,Wild Turkey Gin: Beefeaters, Gordon's London Dry, Bombay Sapphire Gin, Tanqueray London Dry Brandy Grape: E&J Fruit: Calvados (apple brandy), Slivovitz (plum) Pomace: Also called Grappa, many brands, Nonino is a popular one Cognac: Hennessy, Courvoisier Tequilla: Jose Cuervo, Patron A liquor is a hard liquor because it's distilled rather than fermented. It is usually higher than around 12-15% alcohol/volume. Then you have the beer, wine and liqueurs. Beer is a result of fermentation of hops, fermented barley/other grains (malt) and yeast. There are many brands: Blue, Budweiser, Coor Light, Heineken, Corona, just to name a few. Wine is very complicated. There is quite a bit that goes into selecting a good one that is appropriate for what you want. Wine is usually the result of fermenting grapes and yeast. Depending on the kind grapes used it can have different names, and also it makes it red, white or rose. There is also sparkling wines, and champagne. There are fruit wines as well, which is the fermenting of a fruit (other than grapes) and yeast. You also need to take into consideration how dry or sweet the wine is, as well as the age. White wines are best served cold, and reds are best served around room temperature. And finally liqueurs. A liqueur is an alcoholic beverage that has been flavored with a variety of things. Fruits, herbs, nuts, spices, flowers, or cream are common. It's bottled with extra sugar added and are sweet. Popular brands: Baileys Irish Cream, all the schnapps (peach, rootbeer, peppermint, etc), Kahl a, Amarula, Amaretto, the creme de liqueurs (banana, cocao, mint, cherry, etc), Cointreau, Grand Marnier, Chambord, etc. There are tonnes of liqueurs out there. Jungle juice is gross. It's just a few different hard liquors mixed with random fruit juices. Learn to mix a proper punch and it's is so much better. And jello shots are easy. Just get a bunch of disposable shot glasses, jello powder and your drink fo choice (white rum and vodka are popular choices). Make the jello according to the instructions, except instead of using all water, use some of the alcohol (chilled) instead of all the cold water (don't replace all of the water with alcohol or it won't set properly). The pour the mix into the shot glasses, put in the fridge to cool. In less than an hour you'll have jello shots. Good luck!

Question:I have a jerk of a teacher who won't teach us anything or explain anything and quizzes us on stuff that's not in either book that we purchased for the class. I just want to make sure wikipedia is right on this one. What are the 3 structural classifications of hormones? Wikipedia says: 1. Amine-derived; 2. Peptide-derived; and 3. Lipid-derived. If this is correct, how can I tell peptide hormones from amine hormones? I'm supposed to be able to do this for a quiz tomorrow. Thanks!

Answers:Hormones are derived from amino acids, from cholesterol or from phospholipids. By far the most numerous are the protein or peptide hormones, ranging in size from just three to over 200 amino acids. Some hormones, such as insulin, are made up of two sub-units joined by disulfide bonds between two cysteine molecules whilst the glycoprotein hormones of the anterior pituitary gland are not only made up of two protein sub-units but also have complex sugar moieties attached. The steroid hormones, which include vitamin D and those secreted by the adrenal cortex and gonads, are derived from cholesterol. All adrenal and gonadal steroids have the same basic ring structure and despite superficial 2D structural similarity, the side chains and spatial orientation generate specificity. The third group of hormones are those derived either from tyrosine or from tryptophan. A single tyrosine molecule yields the catecholamines, epinephrine and norepinephrine, the latter being both a neurotransmitter and a hormone. In the endo-crine system, these hormones are secreted by the adrenal medulla and are rapidly broken down once released into the circulation. The thyroid hormones are formed by the conjugation of two tyrosine molecules and resemble steroid hormones in binding to serum proteins and in the mechanism of action. Tryptophan is the precursor of serotonin (5-hydroxytryptamine) and melatonin synthesis. Finally, hormones derived from lipids and phospholipids include the major classes of eicosanoids including prostaglandins, prostacyclins, thromboxanes and leukotrienes

Question:im doing a science fair project and i dont know if i should do a line graph, tally, or bar graph for the amount of mold on bread

Answers:well first of all, you should made the graph with the time on the y axis and the the amount of mold on the x axis. You can then use excel or Logger Pro (a simple program designed to make graphs) and then you enter your numbers and you will have a graph. IN this case, it will be best to do a line graph to show how the amount of mold is directly proportional to the time.

Question:I have to answer a question that asks me to, "Compare and contrast the 5 elements of the Koppen Climate Classification chart". I get how the 5 climates are different but how are they similar?

Answers:They are all found on earth and caused by either air currents or the amount of sunlight a region gets

From Youtube

Using a Protractor to make a pie chart :This video shows how to use a protractor to measure out the slices in a pie chart.

How to make Flow Chart in Microsoft Visio 3 :How to make Flow Chart in Microsoft Visio 3