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v. t. e. 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 ...
524. 25 June. Battle of Vézeronce: The united armies of Clovis' sons inflicted a serious defeat on the Burgundian king Godomar. Chlodomer, the king of Orléans, was killed in battle. Chlothar I, the king of Neustria, had two of Chlodomer 's sons killed and forced the third into hiding thus inheriting his kingdom. 534.
louvre.fr. The Louvre ( English: / ˈluːv ( rə )/ LOOV (-rə) ), [ 4] or the Louvre Museum (French: Musée du Louvre [myze dy luvʁ] ⓘ ), is a national art museum in Paris, France, and one of the most famous museums in the world. It is located on the Right Bank of the Seine in the city's 1st arrondissement (district or ward) and home to ...
The Ordre des Experts-Comptables ( Institute of Chartered Accountants ), or OEC, is a professional organization of Chartered Accountants in France. The institute was created by Ordinance in 1945 and placed under the Ministry of Economy, Finance and Budget. It represents Chartered Accountants, supports them in their professional development and ...
t. e. In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting.
The Cour des Comptes ("Court of Accounts") is France 's supreme audit institution, under French law an administrative court. As such, it is independent from the legislative and executive branches of the French Government. However, the 1946 and 1958 French constitutions made it the Court's duty to assist the Cabinet and Parliament in regulating ...
The Government of France ( French: Gouvernement français, pronounced [ɡuvɛʁnəmɑ̃ fʁɑ̃sɛ] ), officially the Government of the French Republic ( Gouvernement de la République française, [ɡuvɛʁnəmɑ̃ də la ʁepyblik fʁɑ̃sɛːz] ), exercises executive power in France. It is composed of the prime minister, who is the head of ...
The term "contrôleur général" in reference to a position of royal accounting and financial oversight had existed in various forms prior to 1547, but the direct predecessor to the 17th century "Controller-General" was created in 1547, with two position-holders whose job was to verify the accounts of the Royal Treasurer (Trésorier de l'Échiquier), then the head of the royal financial system.