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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 ...
Shimano, Inc. (株式会社シマノ, Kabushiki-gaisha Shimano), originally Shimano Iron Works (島野鐵工所) and later Shimano Industries, Inc. (島野工業株式会社), is a Japanese multinational manufacturing company for cycling components, fishing tackle and rowing equipment, which also produced golf supplies until 2005 and snowboarding gear until 2008.
Around 2001, Shimano was manufacturing proprietary bottom bracket components with patents. Bike frame manufacturers would then create bikes with the patented bottom brackets as a guiding light around the shell area. This caused aftermarket brands to struggle in creating a bottom bracket that would fit into bikes that came with OEM Shimano parts.
List of bicycle parts by alphabetic order: Axle : as in the generic definition, a rod that serves to attach a wheel to a bicycle and provides support for bearings on which the wheel rotates. Also sometimes used to describe suspension components, for example a swing arm pivot axle
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 general ledger contains a page for all accounts in the chart of accounts [5] arranged by account categories. The general ledger is usually divided into at least seven main categories: assets, liabilities, owner's equity, revenue, expenses, gains and losses. [6] It is the system of record for an organization’s financial transactions. [7]
In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.
The classification of accounts into real, personal and nominal is based on their nature i.e. physical asset, liability, juristic entity or financial transaction. The further classification of accounts is based on the periodicity of their inflows or outflows in the context of the fiscal year: Income is a short term inflow during the fiscal year.
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