Charter
Charter is a document issued to a corporation by the state that includes certificate of incorporation along with articles of incorporation.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Charter. Document issued to a corporation by the state that includes certificate of incorporation along with articles of incorporation.
According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),
- Charter. The legal document that is filed with the state to incorporate a company.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
