What type of financial report lists account numbers and account names generated by a system?

The term "Chart of accounts" refers to a systematic listing of all account numbers and their corresponding account names that are used in a specific financial accounting system. This chart serves as a foundational reference for organizing the financial data, allowing accountants and financial managers to categorize transactions effectively within the various types of accounts, such as assets, liabilities, equity, revenues, and expenses.

By utilizing a chart of accounts, organizations can maintain consistency in their reporting and ensure that all financial entries are properly classified. This facilitates easier tracking of financial performance, budgeting, and reporting, which is essential for decision-making processes.

Other types of reports listed in the options serve different purposes. An account summary provides an overview of balances or activities within specific accounts rather than the detailed structure itself. Financial statements present a summary of financial performance and position but do not include detailed listings of account numbers and names. A transaction report details individual transactions that have occurred within certain accounts without providing the organized structure of all account types. Therefore, the most accurate description of a report that includes account numbers and names is the chart of accounts.