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Sophia Tutorial Account Groups,
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5
October 2023
2023/2024
A+
1. Types of Accounts
An account is a record that provides information about a given asset, liability, equity, revenue, or expense. All
accounts organize into what is called a chart of accounts, which details all of the accounts contained within a
company's financial system.
There are two main types of accounts, which we will cover in more detail in the next sections:
1. Permanent accounts, which are a company's assets, liabilities, and equity.
2. Temporary accounts, which are a company'...
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