N.Y. Comp. Codes R. & Regs. tit. 10 § 451.53
Current through Register Vol. 46, No. 41, October 9, 2024
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 § 451.53