A chart of accounts is: a list of the titles of all accounts in the ledger, together with an appropriate numbering system for the accounts. a chronological record of all transactions. a means of ensuring that the debits equal the credits a trial balance A chart of accounts is: a list of the titles of all accounts in the ledger, together with an appropriate numbering system for the accounts. a chronological record of all transactions. a means of ensuring that the debits equal the credits a trial balance A chart of accounts is: a list of the titles of all accounts in the ledger, together with an appropriate numbering system for the accounts. a chronological record of all transactions. a means of ensuring that the debits equal the credits a trial balance