A chart of accounts (COA) is a document that organizes a company’s financial transactions by category and line item to make accessing financial information easier.

The general ledger includes a small company's business accounts and all transactions that affect these accounts. Business transactions posted to the general ledger are recorded through journal entries ...

The general ledger is a core component of any accounting system. It's even more important, however, in an enterprise resource planning system such as SAP, in which data from a range of process modules ...