Common Coding Systems For
a Chart of Accounts

 

  1. Sequential coding
  2. Block coding
  3. Group or hierarchical coding
  4. Decimal coding

 

Source: Bodnar, G. H. and Hopwood, W. S. (1995). Accounting Information Systems (6th ed.). Englewood Cliffs, NJ: Prentice Hall.

- 05/18/00 -

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