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A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
The chart is the general guideline and every user can make any amendments and personally created accounts. The governments authorities accounting led by the Swedish National Financial Management Authority [2] and the communes led by Swedish Association of Local Authorities and Regions [3] [4] have special versions with adding special accounts for their purpose.
Debt service funds are used to account for money that will be used to pay the interest and principal of long-term debts. Bonds used by a government to finance major construction projects, to be paid by tax levies over a period of years, require a debt service fund (sometimes titled as "interest and sinking fund") to account for their repayment.
Cash-basis accounting - Cash-basis versus accrual-basis accounting - Cash flow statement - Certified General Accountant - Certified Management Accountants - Certified Public Accountant - Chartered accountant - Chart of accounts - Common stock - Comprehensive income - Construction accounting - Convention of conservatism - Convention of disclosure - Cost accounting - Cost of capital - Cost of ...
The list includes the Catholic Church (including Eastern Catholic Churches), Protestant denominations with at least 0.2 million members, the Eastern Orthodox Church (and its offshoots), Oriental Orthodox Churches (and their offshoots), Nontrinitarian Restorationism, independent Catholic denominations, Nestorianism and all the other Christian ...
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
The holding of church services pertains to the observance of the Lord's Day in Christianity. [2] The Bible has a precedent for a pattern of morning and evening worship that has given rise to Sunday morning and Sunday evening services of worship held in the churches of many Christian denominations today, a "structure to help families sanctify the Lord's Day."
Presbyterian (or presbyteral) polity is a method of church governance ("ecclesiastical polity") typified by the rule of assemblies of presbyters, or elders.Each local church is governed by a body of elected elders usually called the session (or consistory), though other terms, such as church board, may apply.