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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 ...
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]
Little CMS or LCMS is an open-source color management system, released as a software library for use in other programs which will allow the use of International Color Consortium profiles. It is licensed under the terms of the MIT License. LCMS was one of the first open sourced color management systems. It was initiated by Marti Maria in 1998.
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 group describes itself as "centrist" or "mainstream", noting that it stands between the more liberal ELCA and the more conservative Lutheran Church–Missouri Synod (LCMS) and other Lutheran church bodies in North America.
The Lutheran Church – Missouri Synod (LCMS), also known as the Missouri Synod, [2] is a confessional Lutheran denomination in the United States. With 1.7 million members as of 2022 [ 4 ] it is the second-largest Lutheran body in the United States, behind the Evangelical Lutheran Church in America .
Matthew Carl Harrison (born March 14, 1962, in Sioux City, Iowa) is the 13th and current president of the Lutheran Church–Missouri Synod (LCMS). As president, he is the chief ecclesiastical supervisor of the Synod and is responsible for the national program ministries of the LCMS, including the Office of International Mission, which calls and employs some 150 missionaries globally. [1]
Its development had been started by the conference's largest member, the Lutheran Church – Missouri Synod (LCMS), as a replacement for that denomination's first official English-language hymnal, the 1912 Evangelical Lutheran Hymn-Book. In 1969 the LCMS published the Worship Supplement containing additional hymns and service music.
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