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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 ...
Chart of accounts – list of the accounts used by a business entity to define each class of items for which money or the equivalent is spent or received. Constant item purchasing power accounting – consistent method of indexing accounts by means of a general index which reflects changes in the purchasing power of money. It therefore attempts ...
The encyclopedia of the Lutheran Church (3 vol 1965) vol 1 and 3 online free Brauer, James Leonard and Fred L. Precht, eds. Lutheran Worship: History and Practice (1993) Brug, John F., Fredrich II, Edward C., Schuetze, Armin W., WELS and Other Lutherans .
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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 ...
Examples of common financial accounts are sales, accounts [1] receivable, mortgages, loans, PP&E, common stock, sales, services, wages and payroll. A chart of accounts provides a listing of all financial accounts used by particular business, organization, or government agency.
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 complexity of an appropriation depends upon the city council's preferences; real-world appropriations can list hundreds of line item amounts. An appropriation is the legal authority for spending [58] given by the city council to the various agencies of the city government. In the example above, the city can spend as much as $34 million, but ...
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