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What is Chart of Accounts for Commercial Companies about?

This document presents the chart of accounts of a commercial company divided into sections such as assets, liabilities, equity, and income accounts. Assets are divided into current and non-current and include accounts such as cash, banks, customers, inventories, fixed assets, and intangibles. Liabilities are also divided into current and non-current and include accounts such as suppliers, taxes, loans, and equity. Finally, the income accounts contain revenues, cost of goods sold, and

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