The list of names and reference numbers that the company will use when accounting for transactions is called the Chart of Accounts.

Name: The list of names and reference numbers that the company will use when accounting for transactions is called the Chart of Accounts.
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The statement is correct. The Chart of Accounts is a list of all the names and reference numbers that a company will use when recording and categorizing transactions in their accounting system.

The List of Names and Reference Numbers That the Company