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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.
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 ...
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The 16th Avenue Tiled Steps, colloquially known as the Moraga Steps, is a stairway in the Golden Gate Heights neighborhood in San Francisco, California. Fodor's calls it "possibly the world's largest mosaic staircase", [3] and it leads up to Grandview Park.
Stairways in the United States — outdoor staircases, a part of external pedestrian infrastructure in the U.S. Subcategories This category has only the following subcategory.
The spiral stair is a type of stairway which, due to its complex helical structure, has been introduced relatively late into architecture. Although the oldest example dates back to the 5th century BC, [ 1 ] it was only in the wake of the influential design of the Trajan's Column that this space-saving new type permanently caught hold in ancient ...
Ascending and Descending is a lithograph print by the Dutch artist M. C. Escher first printed in March 1960. The original print measures 14 in × 11 + 1 ⁄ 4 in (35.6 cm × 28.6 cm). The lithograph depicts a large building roofed by a never-ending staircase. Two lines of identically dressed men appear on the staircase, one line ascending while ...
On the other hand, a bank can lend some or all of the money it has on deposit to third parties. Such accounts, generally called loan or credit accounts, are subject to similar but reverse principles of a deposit account. In accounting terms, a loan account is an asset of the bank and a liability of the borrower.