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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 ...
Port Antonio, c. 1903 Blue Lagoon. Port Antonio was a settlement first established in Spanish Jamaica, when it was known as Puerto Anton. [1] Portland formally became a parish in 1723 by order of the Duke of Portland, the then-Governor of Jamaica after whom it is named. The existing port was to be called Port Antonio and was slated to become a ...
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]
Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.
The vast majority of accounts in the city ledger are accounts receivable (one notable exception is the advance deposit account discussed below, which is an account payable). Included in the city ledger are accounts belonging to various companies that utilize the hotel for meeting space and for lodging travelling executives.
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.
Frenchman's Cove Resort, previously known as Frenchman's Cove Hotel, is a hotel located on a 42-acre (170,000 m 2) property near Port Antonio on Jamaica's northeastern shore. It is considered to be the world's first all-inclusive hotel [ 1 ] with a history indicating its role in Jamaica's tourism industry.
Jamaica accepted the convention on January 18, 1980, making its historical sites eligible for inclusion on the list. Jamaica has a single World Heritage Site, Blue and John Crow Mountains, which was inscribed in 2015. Country also has two sites on the tentative list. [3]