The chart of accounts is a listing of the accounts and the account numbers which identify their location in the ledger.

Chart Of Accounts

This is a listing of all the accounts in the general ledger, each account accompanied by a reference number.

Listing

The action of recording or including an item, such as a property or stock, for sale within a public marketplace or directory.

Account Numbers

Unique identifiers assigned to different accounts in a company's accounting system to organize and track financial transactions.