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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 ...
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.
Acid-free paper is paper that, if infused in water, yields a neutral or basic pH (7 or slightly greater). It can be made from any cellulose fiber as long as the active acid pulp is eliminated during processing. It is also lignin- and sulfur-free. [1] Acid-free paper addresses the problem of preserving documents and preserving artwork for long ...
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.
Acidic paper is paper which was manufactured using acidic substances. [1] Widely used since the mid-nineteenth century, its pages become yellow within years, extremely brittle over decades, and eventually unreadable in the library and archive collections intended to preserve them. [ 2 ]
Quick ratio (also known as an acid test) or current ratio, accounting ratios used to determine the liquidity of a business entity; In accounting, the liquidity ratio expresses a company's ability to repay short-term creditors out of its total cash. It is the result of dividing the total cash by short-term borrowings.
Although acid-free paper has become more common, a large body of acidic paper still exists in books made after the 1850s; this is because of its cheaper and simpler production methods. Acidic paper, especially when exposed to light , air pollution , or high relative humidity , yellows and becomes brittle over time. [ 1 ]
A roll of universal indicator paper Colors of universal indicator. A universal indicator is a pH indicator made of a solution of several compounds that exhibit various smooth colour changes over a wide range pH values to indicate the acidity or alkalinity of solutions. A universal indicator can be in paper form or present in a form of a ...
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