What is the listing of account names used in the financial process along with the codes assigned to the accounts called?

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The listing of account names used in the financial process along with the codes assigned to the accounts is called the chart of accounts. A chart of accounts provides a complete listing of every account in a company's financial system and assigns each account a unique number. It is a key component in organizing financial information for reporting purposes.

What Is the Listing of Account Names Used in the Financial