Chart of Accounts Policy

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This tool contains two sample policies that establish standards for governing the handling of all of an organization’s financial transactions. Sample procedures include: All requests for modifications to the chart of accounts (adding, editing or deleting an account) must be approved by the corporate controller using the chart of account change form; access to modify the chart of accounts should be restricted to the accounting manager; the accounting department should review the trial balance at least quarterly to ensure that the chart of accounts is mapped to the appropriate financial statement line item; etc.

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