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A chart of accounts provides the structure for your general ledger accounts. It lists specific types of accounts, describes each account, and includes account numbers. A chart of accounts typically lists asset accounts first, followed by liability and capital accounts, and then by revenue and expense accounts.
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SAMPLE FINANCIAL PROCEDURES MANUAL Approved by _____ (organization's) Board of Directors on _____ (date) I. GENERAL 1. The Board of Directors formulates financial policies, delegates administration of the ... expense or other chart of accounts line item number, class and job number (where applicable). a.
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