A chart of accounts: 2p O is where transactions are initially recorded. O is where...
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Accounting
A chart of accounts: 2p O is where transactions are initially recorded. O is where transactions are posted to after they are initially recorded. serves as an index to the ledger, with each account numbered to facilitate frequent references that are made to it. O is the same as a T-account, with debits on the left and credits on the right
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