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Answered but misspelled pl correct
A LIST OF ACCOUNTS IN WHICH TRANSACTIONS ARE POSTED ARE ____
____ACCOUNTS(ANS.TRACH)

Answer Posted / suresh

Most of the financial information in the corporate world
are now being setup and sued on ERP systems as such
accounting has been re-defined and re-written.

Ledger Accounts(General Ledger), this is where all
transactions are posted.(All valid accounts where posting
of transaction is allowed)

List of Accounts(LOA) or Chart of Account (COA)(this is a
list of all accounts that have been used in the past, and
being used currently) some accounts in them may have been
closed due to non requirement. So posting to them is not
allowed as such they are not in use and may/may not reflect
while printing or viewing depending upon the choice.

Trial Balance - All valid accounts that have a Debit or a
Credit balance in them, the total of Debit and Credit must
match (Debit = Credit)

Zero Balance Accounts - Some accounts that have Zero
balance but are valid and being used, also may or may not
be listed/printed in the Trial Balnce but they do exist in
the COA and GL

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