All accounting entries need to be tagged to general ledger accounts. A chart of accounts (COA) is a list of all such general ledger accounts. It contains details of each individual general ledger account including 'Account Code', 'Account Name', 'Account Type', and 'Account Balance'.| Deskera Blog
Let’s find out what owner’s equity really is, and distinguish it from some of the other commonly used terms categorized as owner’s funds in business accounting.| Deskera Blog