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Human capital, chart of accounts - Coggle Diagram
Human capital
personal area- on many
personal subarea- on or many
employee group
employee sub group
chart of accounts
1.1 Operational chart of accounts- Company code assigned
General ledger accounts
Balance sheet acount
Primary cost revenue
secondary costs
Non operating expense or income
General ledger accounts are grouped-
1.
Ex-material accounts, Fixed cost
Ledger approach-
SAP
classified
Extension ledger- separate accounts for requirements. ex- future revenue, tax
standard ledger
Leading ledger
Integrating with management accounting
2 Non leading leger
Account approach
1 charted of accounts
One leading ledger
1.3 Group chart of accounts- contains few
1.2 Local chart of accounts-according local standards