Definīcija:An account in the general ledger that records financial transactions, balances, or totals that pertain to assets, liabilities, revenues, expenses, and owner equity.
Definīcija:The part of an accounting system that is used for classifying the monetary value of economic transactions by using a chart of accounts, a fiscal calendar, and one or more currencies.
Definīcija:A classifier created from the combination of main account value and other financial dimension values listed in a chart of accounts and used to classify the financial consequences of economic activity.
