N.Y. Comp. Codes R. & Regs. tit. 10 § 441.63

Current through Register Vol. 46, No. 50, December 11, 2024
Section 441.63 - Chart of accounts

A systematically arranged list of accounts applicable to a specific concern, giving account names and numbers. A chart of accounts, accompanied by descriptions of their use and of the general operation of the books of account, becomes a classification or manual of accounts.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.63