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The charts of accounts can be picked from a standard chart of accounts, like the BAS in Sweden. In some countries, charts of accounts are defined by the accountant from a standard general layouts or as regulated by law. However, in most countries it is entirely up to each accountant to design the chart of accounts.
CBA was licensed by the Central Bank of Kenya, the central bank and national banking regulator. [ 2 ] As of December 2015 [update] , the bank was one of the largest commercial banks in Kenya with assets of approximately US$2.166 billion (KES:215.6 billion), with shareholders' equity of approximately US$217.83 million (KES:21.68 billion). [ 1 ]
The CBA Group is a large financial services group in East Africa, with an asset base valued at KSh:234.79 billion (US$2.343 billion), with shareholders' equity of KSh:28.38 billion (US$283.2 million), as of 30 September 2017. [2]
The headquarters and main branch of CBA Tanzania Limited are located at Amani Place, along Ohio Street, in Dar es Salaam, Tanzania's largest city and financial capital. [5] The geographical coordinates of the bank's headquarters are: 06°48'42.0"S, 39°17'15.0"E (Latitude:-6.811667; Longitude:39.287500). [6]
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.
The bank is a member of the Commercial Bank of Africa Group (CBA Group), headquartered in Nairobi, Kenya. [5] NCBAU serves the banking needs of individuals and businesses in Uganda. It focuses on meeting the banking needs of large corporations, diplomatic missions, non-governmental organizations, and high net-worth private clients.
In November 2015, the CBA Group, Kenya's largest privately owned financial services provider publicly announced their intention to enter the Rwandan market. [6] The group applied for a banking licence from the Rwanda authorities. [6] In December 2016, the National Bank of Rwanda issued CBA Rwanda with a micro-finance banking licence.
In other words, something deemed very valuable by nation P will have a high multiplier that expresses the importance and the value to Nation P of that type of offset. The multiplier (for instance 2, or 5, or 7) translates nation P's attached value into the credit value that eventually accounts for the fulfillment of the agreed sum of $480M (120 ...