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What is Comprehensive Chart of Accounts Guide about?

This document presents a chart of accounts with more than 150 accounts grouped into assets, liabilities, and equity. The asset accounts include cash, banks, receivables, inventories, current taxes, prepaid expenses, and tangible and intangible fixed assets. The liability accounts include payables, taxes payable, labor contributions, provisions, and deferred credits. The chart of accounts provides codes, descriptions, and accounting definitions for debits and credits for.

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EN