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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 ...
Agency or Custodian funds are held to account for resources before they are disbursed according to the donor's instructions. The organisation has little or no discretion over the use of these resources and always equal liabilities in agency accounts. Current funds – restricted are current assets subject to restrictions assigned by donors or ...
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 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.
It is the most comprehensive dictionary in the history of Urdu language. [citation needed] It is published by the Urdu Lughat Board, Karachi. The dictionary was edited by the honorary director general of the board Maulvi Abdul Haq who had already been working on an Urdu dictionary since the establishment of the Urdu Dictionary Board, Karachi ...
Funds can be withdrawn from the accounts. The financial transactions which have occurred on a bank account within a given period of time are reported to the customer on a bank statement , and the balance of the accounts of a customer at any point in time represents their financial position with the institution..
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A slush fund is a fund or account used for miscellaneous income and expenses, particularly when these are corrupt or illegal. [1] Such funds may be kept hidden and maintained separately from money that is used for legitimate purposes.