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welcome welcome to another accounting lecture with the financial controller Bill Hannah here in todays video were going to be discussing the chart of accounts and were going to be going over the basic definition and why we need it for and then Im going to show you how to set it up from scratch for an example company in a way thats going to make sense for three different parties the first one is you the accountant in a way thats going to make sense to you and your daily work and secondarily is going to be management and investors and how do you read the financial statements so were gonna draw a line from the financial statements back to the chart of accounts and then the third party is the auditor whos going to be auditing these financial statements so were going to make sure that its going to make sense for all these three parties this is the topic of todays video so stick around alright so what is the chart of accounts well the chart of accounts is just a fancy way of sayin