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The charts of accounts can be picked from a standard chart of accounts, like the BAS in Sweden. In some countries, charts of accounts are defined by the accountant from a standard general layouts or as regulated by law. However, in most countries it is entirely up to each accountant to design the chart of accounts.
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.
Performance Food Group Company (PFG) is an American company that was founded in 1885 in Richmond, Virginia, by food peddler James Capers. [ 2 ] [ 3 ] Headquartered in Goochland County, Virginia (just outside Richmond), the company distributes a range of food products, and has more than 22,000 employees.
The statement can be used to help show the financial position of a company because liability accounts are external claims on the firm's assets while equity accounts are internal claims on the firm's assets. Accounting standards often set out a general format that companies are expected to follow when presenting their balance sheets.
An example would be a company that produces two products, "product A" and "product B". Using the matrix structure, this company would organize functions within the company as follows: "product A" sales department, "product A" customer service department, "product A" accounting, "product B" sales department, "product B" customer service ...
As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills. International Accounting Standard 7 (IAS 7) is the International Accounting Standard that deals with cash flow statements. People and groups interested in cash flow statements include: