What is the name of the document that lists all general ledger accounts by category along with their account numbers?

The document that lists all general ledger accounts by category along with their account numbers is known as the Chart of Accounts. This document serves as a comprehensive directory for financial accounts, helping organizations categorize their expenditures, revenues, assets, liabilities, and equity effectively. The accounts are usually organized numerically, which facilitates easy reference and ensures that all financial transactions can be recorded systematically.

Understanding the Chart of Accounts is vital, as it provides a structured approach to managing and analyzing the financial data of an organization. It helps in maintaining accuracy in financial reporting and is essential for ensuring compliance with accounting standards.

While the Trial Balance is a report that summarizes the balances of all accounts and is used to ensure that credits equal debits, it does not serve the purpose of categorizing accounts with their respective numbers. The General Ledger is a collection of all accounts that captures all financial transactions, but it does not specifically list accounts in a structured way like the Chart of Accounts does. Account Classification is more about categorizing the accounts but does not refer to a specific document.