A listing of general ledger accounts by account number is called the
A)chart of accounts.
B)listing of accounts.
C)trial balance.
D)subsidiary accounts.

Question

Quizplus · Accepted Answer

A chart of accounts is a listing of all general ledger accounts used by a company, usually listed in numerical order. It provides a systematic way to organize financial transactions and helps with financial reporting and analysis. A listing of accounts or a trial balance may show account balances but does not necessarily include all accounts used by the company. Subsidiary accounts are detailed records that support the balances in the general ledger accounts.

A Listing of General Ledger Accounts by Account Number Is