Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 15 - No. 39)

What is the purpose of a 'chart of accounts'?
To list all the company's employees.
To provide a systematic listing of all accounts used by a business.
To summarize all financial transactions.
To prepare the financial statements.

Explanation

A chart of accounts provides a comprehensive listing of all accounts used to record financial transactions.

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